Bill Text: TX SJR23 | 2021-2022 | 87th Legislature | Introduced

Texas Senate Joint Resolution 23 (Prior Session Legislation)

Introduced

Bill Title: Proposing a constitutional amendment authorizing the legislature to provide for a credit against the ad valorem taxes imposed on the property of certain businesses that are required to close by an order, proclamation, or other instrument issued by a state or local official as a result of a disaster.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2021-03-09 - Referred to Finance [SJR23 Detail]

Download: Texas-2021-SJR23-Introduced.html

	87R1270 CJC-D

	By: Paxton	S.J.R. No. 23



	A JOINT RESOLUTION
	proposing a constitutional amendment authorizing the legislature
	to provide for a credit against the ad valorem taxes imposed on the
	property of certain businesses that are required to close by an
	order, proclamation, or other instrument issued by a state or local
	official as a result of a disaster.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Article VIII, Texas Constitution, is amended by
	adding Section 1-r to read as follows:
	Sec. 1-r. The legislature by general law may provide for a
	credit against the ad valorem taxes imposed on property necessary
	for and used to operate a business that is required to close by an
	order, proclamation, or other instrument issued by the governor,
	another official of this state, or the governing body or an official
	of a political subdivision of this state in response to a disaster.
	The legislature may provide eligibility requirements for a credit
	authorized by this section and may provide formulas for computing
	the amount of the credit that a property owner may receive in a tax
	year.
	SECTION 2. This proposed constitutional amendment shall be
	submitted to the voters at an election to be held November 2, 2021.
	The ballot shall be printed to permit voting for or against the
	proposition: "The constitutional amendment authorizing the
	legislature to provide for a credit against the ad valorem taxes
	imposed on the property of certain businesses that are required to
	close by an order, proclamation, or other instrument issued by a
	state or local official as a result of a disaster."