RESOLUTION ANALYSIS |
C.S.H.J.R. 21 |
By: Darby |
Ways & Means |
Committee Report (Substituted) |
BACKGROUND AND PURPOSE
Interested parties note that school district property taxes typically make up the largest portion of a property owner's annual property tax bill. These parties suggest that the surest way to provide tax relief for property owners is to prohibit a property tax from being levied for the purpose of maintaining the state's public school system. C.S.H.J.R. 21 proposes an amendment to the Texas Constitution to prohibit a political subdivision from levying such a tax.
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CRIMINAL JUSTICE IMPACT
It is the committee's opinion that this resolution does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
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RULEMAKING AUTHORITY
It is the committee's opinion that this resolution does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
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ANALYSIS
C.S.H.J.R. 21 proposes an amendment to the Texas Constitution to prohibit a political subdivision of the state, beginning on January 1, 2021, from levying a property tax for the purpose of maintaining an efficient system of public free schools.
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ELECTION DATE
The constitutional amendment proposed by this joint resolution will be submitted to the voters at an election to be held November 6, 2018.
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COMPARISON OF ORIGINAL AND SUBSTITUTE
While C.S.H.J.R. 21 may differ from the original in minor or nonsubstantive ways, the following comparison is organized and formatted in a manner that indicates the substantial differences between the introduced and committee substitute versions of the resolution.
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