This website will be unavailable from Thursday, May 30, 2024 at 6:00 p.m. through Monday, June 3, 2024 at 7:00 a.m. due to data center maintenance.

 
 
  By: Slaton H.J.R. No. 1
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to authorize the legislature
  to provide for a credit against the ad valorem taxes imposed on
  property owned by a person who makes a donation to the state for the
  purpose of border security and to provide for the reimbursement of
  political subdivisions for the revenue loss incurred as a result of
  the credit.
         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 provide
  that a person who makes a donation to the state for the purpose of
  border security is entitled to a credit against the ad valorem taxes
  imposed on property that the person owns in an amount equal to the
  lesser of the amount of the donation or the amount of taxes imposed.
         (b)  The legislature by general law may prescribe
  eligibility requirements for the tax credit authorized by this
  section and may provide formulas for determining the manner in
  which the credit is allocated among the political subdivisions that
  impose a tax on the person's property.
         (c)  Notwithstanding any other provision of this
  constitution, the legislature by general law may authorize the use
  of state money to reimburse a political subdivision for the revenue
  loss incurred as a result of the tax credit authorized by this
  section and shall provide a procedure for distributing the money
  appropriated for that purpose.
         SECTION 2.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 8, 2022.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment to authorize the
  legislature to provide for a credit against the ad valorem taxes
  imposed on property owned by a person who makes a donation to the
  state for the purpose of border security and to provide for the
  reimbursement of political subdivisions for the revenue loss
  incurred as a result of the credit."