84R2097 CJC-D
By: Turner of Tarrant H.J.R. No. 87
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for a credit against the ad valorem taxes imposed on
qualifying real property used to provide housing to persons with
disabilities.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-p to read as follows:
Sec. 1-p. The legislature by general law may provide for a
credit against the ad valorem taxes imposed on property used to
provide housing to persons with disabilities based on the costs the
owner of the property incurs to maintain, operate, or make
improvements to the property. The legislature may provide
eligibility requirements for a credit authorized by this section
and may provide formulas for computing the amount of the credit that
a property owner may receive in a tax year.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 3, 2015.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to provide for a credit against the ad valorem taxes
imposed on qualifying real property used to provide housing to
persons with disabilities."