Bill Text: TX HJR157 | 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) 2021-03-29 - Referred to Ways & Means [HJR157 Detail]
Download: Texas-2021-HJR157-Introduced.html
87R1270 CJC-D | ||
By: Gates | H.J.R. No. 157 |
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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." |