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|---|---|---|---|
| 1 | 1 | 87R1033 JES-D | |
| 2 | 2 | By: Powell S.J.R. No. 65 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A JOINT RESOLUTION | |
| 6 | 6 | proposing a constitutional amendment to authorize the legislature | |
| 7 | 7 | to provide for a credit against the ad valorem taxes imposed by a | |
| 8 | 8 | school district on the residence homesteads of certain educators | |
| 9 | 9 | who purchase school supplies. | |
| 10 | 10 | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Article VIII, Texas Constitution, is amended by | |
| 12 | 12 | adding Section 1-q to read as follows: | |
| 13 | 13 | Sec. 1-q. (a) The legislature by general law may provide | |
| 14 | 14 | that a person who is an educator is entitled to a credit against the | |
| 15 | 15 | ad valorem taxes imposed by a school district on the person's | |
| 16 | 16 | residence homestead in an amount equal to the lesser of the total | |
| 17 | 17 | amount the person spent on school supplies during the school year | |
| 18 | 18 | ending in the tax year for which the person claims the credit or | |
| 19 | 19 | $100. | |
| 20 | 20 | (b) This section does not authorize the legislature to | |
| 21 | 21 | require a school district to refund ad valorem taxes that have been | |
| 22 | 22 | paid by a person. | |
| 23 | 23 | (c) The legislature by general law may prescribe | |
| 24 | 24 | eligibility requirements for the tax credit authorized by this | |
| 25 | 25 | section. | |
| 26 | 26 | SECTION 2. This proposed constitutional amendment shall be | |
| 27 | 27 | submitted to the voters at an election to be held November 2, 2021. | |
| 28 | 28 | The ballot shall be printed to permit voting for or against the | |
| 29 | 29 | proposition: "The constitutional amendment to authorize the | |
| 30 | 30 | legislature to provide for a credit against the ad valorem taxes | |
| 31 | 31 | imposed by a school district on the residence homesteads of certain | |
| 32 | 32 | educators who purchase school supplies." |