By: Slaton H.J.R. No. 1
A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to provide for a credit against the ad valorem taxes imposed on
property owned by a person who makes a donation to the state for the
purpose of border security and to provide for the reimbursement of
political subdivisions for the revenue loss incurred as a result of
the credit.
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 makes a donation to the state for the purpose of
border security is entitled to a credit against the ad valorem taxes
imposed on property that the person owns in an amount equal to the
lesser of the amount of the donation or the amount of taxes imposed.
(b) The legislature by general law may prescribe
eligibility requirements for the tax credit authorized by this
section and may provide formulas for determining the manner in
which the credit is allocated among the political subdivisions that
impose a tax on the person's property.
(c) Notwithstanding any other provision of this
constitution, the legislature by general law may authorize the use
of state money to reimburse a political subdivision for the revenue
loss incurred as a result of the tax credit authorized by this
section and shall provide a procedure for distributing the money
appropriated for that purpose.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 8, 2022.
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 on property owned by a person who makes a donation to the
state for the purpose of border security and to provide for the
reimbursement of political subdivisions for the revenue loss
incurred as a result of the credit."