Texas 2019 - 86th Regular

Texas Senate Bill SJR62

Caption

Proposing a constitutional amendment relating to the authorization to exempt from ad valorem taxation precious metals.

Impact

The adoption of SJR62, if passed, would facilitate a more favorable tax environment for investors in precious metals within Texas. This could potentially lead to increased investments in local depositories and a bolstered economy reliant on precious metals. Furthermore, the exemption could attract investors from neighboring states, thereby enhancing the state's economic footprint in the precious metals sector. By changing the tax treatment of these assets, the bill seeks to promote growth while encouraging more financial resources to be concentrated locally.

Summary

SJR62 proposes an amendment to the Texas Constitution that would authorize the legislature to exempt precious metals from ad valorem taxation. Specifically, the bill adds Section 1-p to Article VIII of the Texas Constitution, allowing for the non-taxation of bullion, specie, or other precious metals held within state depositories. This proposal aims to provide a financial benefit to individuals and entities that invest in precious metals, positioning Texas competitively in the growing market for such assets.

Contention

While the bill aims to promote economic growth, potential points of contention could emerge regarding the fairness of such tax exemptions. Critics may argue that exempting precious metals from property taxes could lead to reduced revenue for local governments, which rely on these taxes for funding public services. Additionally, there might be concerns regarding the equity of such exemptions favoring wealthier individuals who can afford to invest substantial sums in precious metals over lower-income citizens who do not have similar investment capabilities. Critics may also question the long-term implications of this type of tax policy on state revenue and funding for essential public services.

Companion Bills

TX HJR95

Similar To Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation precious metal held in a precious metal depository located in this state.

TX SB1903

Enabled by Relating to the exemption of precious metals held in a depository in this state from ad valorem taxation.

Similar Bills

No similar bills found.