| 1 | 1 | | By: Taylor S.J.R. No. 76 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | SENATE JOINT RESOLUTION |
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| 5 | 5 | | proposing a constitutional amendment to reduce school district ad |
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| 6 | 6 | | valorem tax rates through an increase in the state sales and use tax |
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| 7 | 7 | | rate. |
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| 8 | 8 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
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| 10 | 10 | | adding Section 27 to read as follows: |
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| 11 | 11 | | Sec. 27. (a) The state shall impose the sales and use tax |
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| 12 | 12 | | imposed on the sale, storage, use, or other consumption in this |
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| 13 | 13 | | state of taxable items under Chapter 151, Tax Code, or its |
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| 14 | 14 | | successor, at the rate of ____ percent. Notwithstanding this |
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| 15 | 15 | | subsection, the legislature by general law may raise the rate of the |
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| 16 | 16 | | tax or modify the application of or repeal the tax. |
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| 17 | 17 | | (b) Notwithstanding any other provision of this |
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| 18 | 18 | | constitution, the net revenue derived from the portion of the rate |
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| 19 | 19 | | of the sales and use tax that exceeds the rate in effect on January |
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| 20 | 20 | | 1, 2019, but does not exceed the rate ____ percent may be |
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| 21 | 21 | | appropriated only to reduce school district ad valorem tax rates. |
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| 22 | 22 | | The legislature by general law may provide for the administration |
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| 23 | 23 | | of this section. |
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| 24 | 24 | | (c) Actions taken by the legislature to limit or reduce |
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| 25 | 25 | | school district ad valorem tax rates, or to require minimum local |
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| 26 | 26 | | effort to provide funding for the cost of maintaining or operating |
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| 27 | 27 | | the public school system, do not constitute the levy of a statewide |
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| 28 | 28 | | ad valorem tax under section 1-e. |
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| 29 | 29 | | SECTION 2. This proposed constitutional amendment shall be |
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| 30 | 30 | | submitted to the voters at an election to be held November 5, 2019. |
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| 31 | 31 | | The ballot shall be printed to permit voting for or against the |
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| 32 | 32 | | proposition: "The constitutional amendment relating to reducing |
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| 33 | 33 | | property taxes by dedicating increased sales tax revenues." |
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