87R1033 JES-D
By: Powell S.J.R. No. 65
A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to provide for a credit against the ad valorem taxes imposed by a
school district on the residence homesteads of certain educators
who purchase school supplies.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-q to read as follows:
Sec. 1-q. (a) The legislature by general law may provide
that a person who is an educator is entitled to a credit against the
ad valorem taxes imposed by a school district on the person's
residence homestead in an amount equal to the lesser of the total
amount the person spent on school supplies during the school year
ending in the tax year for which the person claims the credit or
$100.
(b) This section does not authorize the legislature to
require a school district to refund ad valorem taxes that have been
paid by a person.
(c) The legislature by general law may prescribe
eligibility requirements for the tax credit authorized by this
section.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 2, 2021.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to authorize the
legislature to provide for a credit against the ad valorem taxes
imposed by a school district on the residence homesteads of certain
educators who purchase school supplies."