| 1 | 1 | | 87R1270 CJC-D |
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| 2 | 2 | | By: Gates H.J.R. No. 157 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment authorizing the legislature |
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| 7 | 7 | | to provide for a credit against the ad valorem taxes imposed on the |
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| 8 | 8 | | property of certain businesses that are required to close by an |
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| 9 | 9 | | order, proclamation, or other instrument issued by a state or local |
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| 10 | 10 | | official as a result of a disaster. |
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| 11 | 11 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
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| 13 | 13 | | adding Section 1-r to read as follows: |
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| 14 | 14 | | Sec. 1-r. The legislature by general law may provide for a |
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| 15 | 15 | | credit against the ad valorem taxes imposed on property necessary |
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| 16 | 16 | | for and used to operate a business that is required to close by an |
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| 17 | 17 | | order, proclamation, or other instrument issued by the governor, |
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| 18 | 18 | | another official of this state, or the governing body or an official |
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| 19 | 19 | | of a political subdivision of this state in response to a disaster. |
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| 20 | 20 | | The legislature may provide eligibility requirements for a credit |
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| 21 | 21 | | authorized by this section and may provide formulas for computing |
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| 22 | 22 | | the amount of the credit that a property owner may receive in a tax |
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| 23 | 23 | | year. |
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| 24 | 24 | | SECTION 2. This proposed constitutional amendment shall be |
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| 25 | 25 | | submitted to the voters at an election to be held November 2, 2021. |
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| 26 | 26 | | The ballot shall be printed to permit voting for or against the |
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| 27 | 27 | | proposition: "The constitutional amendment authorizing the |
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| 28 | 28 | | legislature to provide for a credit against the ad valorem taxes |
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| 29 | 29 | | imposed on the property of certain businesses that are required to |
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| 30 | 30 | | close by an order, proclamation, or other instrument issued by a |
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| 31 | 31 | | state or local official as a result of a disaster." |
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