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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize the legislature |
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to define certain terms for purposes of the exemption from ad |
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valorem taxation of farm products in the hands of a producer and to |
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authorize the commissioners court of a county to exempt from ad |
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valorem taxation by each political subdivision that taxes the |
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property the portion of the assessed value of a person's property |
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that is attributable to the installation in or on the property of a |
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rainwater harvesting or graywater system. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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ARTICLE 1. EXEMPTION FOR FARM PRODUCTS IN THE HANDS OF THE |
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PRODUCER |
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SECTION 1.01. Section 19, Article VIII, Texas Constitution, |
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is amended to read as follows: |
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Sec. 19. (a) Farm products[, livestock, and poultry] in the |
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hands of the producer[,] and family supplies for home and farm |
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use[,] are exempt from all taxation until otherwise directed by a |
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two-thirds vote of all the members elected [elect] to both houses of |
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the Legislature. |
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(b) The Legislature by general law may define "farm |
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products" and "in the hands of the producer" for purposes of this |
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section and may include in the definition of "farm products" |
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livestock, poultry, timber, and supplies used or produced in a |
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farming operation. |
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SECTION 1.02. This proposed constitutional amendment shall |
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be submitted to the voters at an election to be held November 7, |
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2023. The ballot shall be printed to permit voting for or against |
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the proposition: "The constitutional amendment authorizing the |
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legislature to define certain terms for purposes of the exemption |
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from ad valorem taxation of farm products in the hands of the |
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producer." |
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ARTICLE 2. EXEMPTION FOR RAINWATER HARVESTING OR GRAYWATER SYSTEM |
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SECTION 2.01. Article VIII, Texas Constitution, is amended |
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by adding Section 1-u to read as follows: |
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Sec. 1-u. The legislature by general law may authorize the |
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commissioners court of a county to exempt from ad valorem taxation |
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by each political subdivision that taxes the property the portion |
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of the assessed value of a person's property that is attributable to |
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the installation in or on the property of a rainwater harvesting or |
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graywater system and may provide additional eligibility |
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requirements for the exemption. |
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SECTION 2.02. This proposed constitutional amendment shall |
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|
be submitted to the voters at an election to be held November 7, |
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|
2023. The ballot shall be printed to permit voting for or against |
|
|
the proposition: "The constitutional amendment to authorize the |
|
|
commissioners court of a county to exempt from ad valorem taxation |
|
|
by each political subdivision that taxes the property the portion |
|
|
of the assessed value of a person's property that is attributable to |
|
|
the installation in or on the property of a rainwater harvesting or |
|
|
graywater system." |