86R31034 SRA-D
By: Huberty H.J.R. No. 3
Substitute the following for H.J.R. No. 3:
By: Murphy C.S.H.J.R. No. 3
A JOINT RESOLUTION
proposing a constitutional amendment to provide property tax relief
by reducing school district maintenance and operations ad valorem
tax rates and increasing the state sales and use tax rates.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 27 to read as follows:
Sec. 27. (a) The state shall impose sales and use taxes on
the sale, storage, use, or other consumption in this state of
taxable items under Chapter 151, Tax Code, or its successor, at the
rate of 7.25 percent. Notwithstanding this subsection, the
legislature by general law may increase the rates of, modify the
application of, or repeal the taxes.
(b) Notwithstanding any other provision of this
constitution, the amount equal to the net revenue derived from the
portion of the rates of the sales and use taxes described by
Subsection (a) of this section that exceeds the rates in effect on
January 1, 2019, but does not exceed 7.25 percent, may be used only
to provide property tax relief by reducing school district
maintenance and operations ad valorem tax rates in the manner
provided by general law.
(c) The legislature by general law may provide for the
administration of this section.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 86th Legislature,
Regular Session, 2019, to provide property tax relief by reducing
school district maintenance and operations ad valorem tax rates and
increasing the state sales and use tax rates.
(b) Section 27, Article VIII, of this constitution, as added
by the amendment, applies to taxes imposed on or after January 1,
2020.
(c) This temporary provision expires January 1, 2021.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 5, 2019.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to provide property tax
relief by reducing school district maintenance and operations ad
valorem tax rates and increasing the state sales and use tax rates."