79S30569 JD-D

By:  Otto                                                       H.J.R. No. 23 



A JOINT RESOLUTION

proposing a constitutional amendment dedicating certain state tax 
revenues to school district ad valorem tax rate reduction.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.  Section 3, Article VII, Texas Constitution, is 
amended by adding Subsection (f) to read as follows:
	(f)  In any state fiscal year, revenues from the following 
state taxes in excess of the amounts of revenues from those taxes 
deposited to the credit of the general revenue fund in state fiscal 
year 2006 must be used to provide school district maintenance and 
operations ad valorem tax rate reduction in a manner provided by the 
legislature:
		(1)  the franchise tax; and                                            
		(2)  the tax on cigarettes.                                            
	SECTION 2.  The following temporary provision is added to 
the Texas Constitution:
	TEMPORARY PROVISION.  (a)  This temporary provision applies 
to the constitutional amendment proposed by the 79th Legislature, 
3rd Called Session, 2006, dedicating future increases in certain 
state tax revenues to school district ad valorem tax rate 
reduction.
	(b)  The amendment to Section 3, Article VII, of this 
constitution takes effect September 1, 2007, and applies only to 
state tax revenues that are collected on or after that date.
	SECTION 3.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held November 7, 2006, 
but only if House Bill No. ___, Acts of the 79th Legislature, 3rd 
Called Session, 2006, is enacted and becomes law.  If House Bill No. 
___, Acts of the 79th Legislature, 3rd Called Session, 2006, does 
not become law, this proposed constitutional amendment shall not be 
submitted to the voters.  If this proposed constitutional amendment 
is submitted to the voters, the ballot for the election shall be 
printed to permit voting for or against the proposition:  "The 
constitutional amendment dedicating future increases in revenues 
from franchise taxes and taxes on cigarettes to school district ad 
valorem tax rate reduction."