81R130 SMH-D

By: Aycock H.J.R. No. 25

A JOINT RESOLUTION

proposing a constitutional amendment to authorize the legislature by general law to exempt from ad valorem taxes the portion of the assessed value of property attributable to the implementation on the property of a water conservation initiative, desalination project, or brush control initiative.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 1-m, Article VIII, Texas Constitution, is amended to read as follows:

Sec. 1-m. The legislature by general law may exempt [authorize a taxing unit to grant an exemption or other relief] from ad valorem taxes the portion of the assessed value of [on] property attributable to the implementation on the property of [which] a rainwater harvesting or other water conservation initiative, desalination project, or brush control initiative [has been implemented].

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 81st Legislature, Regular Session, 2009, authorizing the legislature to exempt from ad valorem taxes the portion of the assessed value of property attributable to the implementation on the property of a water conservation initiative, desalination project, or brush control initiative.

(b) The amendment to Section 1-m, Article VIII, of this constitution takes effect January 1, 2010, and applies only to ad valorem taxes imposed for a tax year beginning on or after that date.

(c) This temporary provision expires January 1, 2011.

SECTION 3. This proposed constitutional amendment shall be submitted to the voters at an election to be held November 3, 2009. The ballot shall be printed to permit voting for or against the proposition: "The constitutional amendment to authorize the legislature by general law to exempt from ad valorem taxes the portion of the assessed value of property attributable to the implementation on the property of a water conservation initiative, desalination project, or brush control initiative."