88R2624 DRS-D
 
  By: Slaton H.J.R. No. 128
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to authorize the legislature
  to provide for a credit against the ad valorem taxes imposed by a
  political subdivision on the residence homestead of a married
  couple that may be increased based on the number of children of the
  couple 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 married couple of which neither spouse has ever been divorced
  is entitled to a credit against the ad valorem taxes imposed on the
  married couple's residence homestead, the amount of which may be
  increased based upon the number of children in common of the married
  couple. The general law may provide that if a spouse of the
  marriage dies, the surviving spouse may continue to receive the
  credit for as long as the surviving spouse remains unmarried.
         (b)  The legislature by general law may define "married
  couple" and "children" for purposes of the credit authorized by
  this section, and may prescribe additional eligibility
  requirements for the credit and formulas for computing the amount
  of the credit.
         (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 by the political subdivision 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 7, 2023.
  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 by a political subdivision on the residence homestead of a
  married couple that may be increased based on the number of children
  of the couple and to provide for the reimbursement of political
  subdivisions for the revenue loss incurred as a result of the
  credit."