84R3251 CJC-D
By: Lucio S.J.R. No. 50
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to exempt from ad valorem taxation structures used to store certain
implements of husbandry.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 19b to read as follows:
Sec. 19b. The legislature by general law may exempt from ad
valorem taxation a structure used to store implements of husbandry
that are used in the production of farm or ranch products. The
legislature by general law may provide additional eligibility
requirements for the exemption.
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 exempt from ad valorem taxation structures used to
store certain implements of husbandry."