By: Taylor S.J.R. No. 76
SENATE JOINT RESOLUTION
proposing a constitutional amendment to reduce school district ad
valorem tax rates through an increase in the state sales and use tax
rate.
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 the sales and use tax
imposed 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 ____ percent. Notwithstanding this
subsection, the legislature by general law may raise the rate of the
tax or modify the application of or repeal the tax.
(b) Notwithstanding any other provision of this
constitution, the net revenue derived from the portion of the rate
of the sales and use tax that exceeds the rate in effect on January
1, 2019, but does not exceed the rate ____ percent may be
appropriated only to reduce school district ad valorem tax rates.
The legislature by general law may provide for the administration
of this section.
(c) Actions taken by the legislature to limit or reduce
school district ad valorem tax rates, or to require minimum local
effort to provide funding for the cost of maintaining or operating
the public school system, do not constitute the levy of a statewide
ad valorem tax under section 1-e.
SECTION 2. 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 relating to reducing
property taxes by dedicating increased sales tax revenues."