87S30387 CJC-D
 
  By: Crockett H.J.R. No. 18
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to authorize the legislature
  to provide for a credit against the ad valorem taxes imposed on
  property on which a solar energy device has been installed based on
  the cost of acquiring and installing the device.
         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
  for a credit against the ad valorem taxes on property on which a
  solar energy device has been installed based on the cost incurred by
  the property owner in acquiring and installing the device. The
  general law may provide formulas for computing the amount of the
  credit a property owner may receive in a tax year and may impose a
  limitation on the number of tax years for which the property owner
  may receive the exemption.
         (b)  A credit authorized by general law enacted under this
  section is in addition to any exemption from ad valorem taxation
  applicable to a solar energy device authorized by a general law
  enacted under Section 2(a) of this article.
         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 on which a solar energy device has been
  installed based on the cost of acquiring and installing the
  device."