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A JOINT RESOLUTION
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proposing a constitutional amendment to provide property tax relief |
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by reducing school district maintenance and operations ad valorem |
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tax rates and increasing the state sales and use tax rates. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 27 to read as follows: |
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Sec. 27. (a) The state shall impose sales and use taxes on |
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the sale, storage, use, or other consumption in this state of |
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taxable items under Chapter 151, Tax Code, or its successor, at the |
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rate of 7.25 percent. Notwithstanding this subsection, the |
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legislature by general law may increase the rates of, modify the |
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application of, or repeal the taxes. |
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(b) Notwithstanding any other provision of this |
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constitution, the amount equal to the net revenue derived from the |
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portion of the rates of the sales and use taxes described by |
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Subsection (a) of this section that exceeds the rates in effect on |
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January 1, 2019, but does not exceed 7.25 percent, may be used only |
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to provide property tax relief by reducing school district |
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maintenance and operations ad valorem tax rates in the manner |
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provided by general law. |
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(c) The legislature by general law may provide for the |
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administration of this section. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 86th Legislature, |
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Regular Session, 2019, to provide property tax relief by reducing |
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school district maintenance and operations ad valorem tax rates and |
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increasing the state sales and use tax rates. |
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(b) Section 27, Article VIII, of this constitution, as added |
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by the amendment, applies to taxes imposed on or after January 1, |
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2020. |
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(c) This temporary provision expires January 1, 2021. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 5, 2019. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to provide property tax |
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relief by reducing school district maintenance and operations ad |
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valorem tax rates and increasing the state sales and use tax rates." |