Bill Text: TX HJR18 | 2021 | 87th Legislature 3rd Special Session | Introduced

Texas House Joint Resolution 18 (Prior Session Legislation)

Introduced

Bill Title: Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed on property on which a solar energy device has been installed based on the cost of acquiring and installing the device.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2021-09-30 - Filed [HJR18 Detail]

Download: Texas-2021-HJR18-Introduced.html

	87S30387 CJC-D

	By: Crockett	H.J.R. No. 18



	A JOINT RESOLUTION
	proposing a constitutional amendment to authorize the legislature
	to provide for a credit against the ad valorem taxes imposed on
	property on which a solar energy device has been installed based on
	the cost of acquiring and installing the device.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Article VIII, Texas Constitution, is amended by
	adding Section 1-q to read as follows:
	Sec. 1-q. (a) The legislature by general law may provide
	for a credit against the ad valorem taxes on property on which a
	solar energy device has been installed based on the cost incurred by
	the property owner in acquiring and installing the device. The
	general law may provide formulas for computing the amount of the
	credit a property owner may receive in a tax year and may impose a
	limitation on the number of tax years for which the property owner
	may receive the exemption.
	(b) A credit authorized by general law enacted under this
	section is in addition to any exemption from ad valorem taxation
	applicable to a solar energy device authorized by a general law
	enacted under Section 2(a) of this article.
	SECTION 2. This proposed constitutional amendment shall be
	submitted to the voters at an election to be held November 8, 2022.
	The ballot shall be printed to permit voting for or against the
	proposition: "The constitutional amendment to authorize the
	legislature to provide for a credit against the ad valorem taxes
	imposed on property on which a solar energy device has been
	installed based on the cost of acquiring and installing the
	device."