Bill Text: TX HJR19 | 2021 | 87th Legislature 1st Special Session | 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) 2021-07-09 - Filed [HJR19 Detail]
Download: Texas-2021-HJR19-Introduced.html
| By: Crockett | H.J.R. No. 19 | |
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| 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-v to read as follows: | ||
| Sec. 1-v. (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 2, 2021. | ||
| 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." | ||
