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

Spectrum: Partisan Bill (Republican 1-0)

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."
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