89R16817 DRS-D

By: Menéndez S.J.R. No. 74

A JOINT RESOLUTION

proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed on real property used for a grocery store or healthy corner store located in a food desert.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Article VIII, Texas Constitution, is amended by adding Section 1-z to read as follows:

Sec. 1-z. The legislature by general law may provide that a person who owns real property that is used to operate a grocery store or healthy corner store and that is located in a food desert is entitled to a credit against the ad valorem taxes imposed on the property by a political subdivision. The legislature by general law may:

(1) define "food desert," "grocery store," and "healthy corner store" for purposes of this section;

(2) provide additional eligibility requirements for the credit authorized by this section; and

(3) provide a formula for computing the amount of the credit a property owner may receive under this section.

SECTION 2. This proposed constitutional amendment shall be submitted to the voters at an election to be held November 4, 2025. 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 real property used for a grocery store or healthy corner store located in a food desert."