Bill Text: TX HJR94 | 2019-2020 | 86th Legislature | Introduced

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Bill Title: Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation tangible personal property consisting of food or food products held by the owner of the property for sale at retail.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-03-12 - Referred to Ways & Means [HJR94 Detail]

Download: Texas-2019-HJR94-Introduced.html

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86R3332 SMT-D
By: Button H.J.R. No. 94

A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to exempt from ad valorem taxation tangible personal property
consisting of food or food products held by the owner of the
property for sale at retail.
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 exempt
from ad valorem taxation tangible personal property consisting of
food or food products held by the owner of the property for sale at
retail.
(b) The legislature by general law may provide additional
eligibility requirements for the exemption authorized by this
section.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 5, 2019.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to exempt from ad valorem taxation tangible personal
property consisting of food or food products held by the owner of
the property for sale at retail."