| 1 | 1 | | 87S30387 CJC-D |
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| 2 | 2 | | By: Crockett H.J.R. No. 18 |
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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 to authorize the legislature |
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| 7 | 7 | | to provide for a credit against the ad valorem taxes imposed on |
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| 8 | 8 | | property on which a solar energy device has been installed based on |
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| 9 | 9 | | the cost of acquiring and installing the device. |
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| 10 | 10 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
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| 12 | 12 | | adding Section 1-q to read as follows: |
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| 13 | 13 | | Sec. 1-q. (a) The legislature by general law may provide |
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| 14 | 14 | | for a credit against the ad valorem taxes on property on which a |
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| 15 | 15 | | solar energy device has been installed based on the cost incurred by |
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| 16 | 16 | | the property owner in acquiring and installing the device. The |
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| 17 | 17 | | general law may provide formulas for computing the amount of the |
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| 18 | 18 | | credit a property owner may receive in a tax year and may impose a |
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| 19 | 19 | | limitation on the number of tax years for which the property owner |
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| 20 | 20 | | may receive the exemption. |
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| 21 | 21 | | (b) A credit authorized by general law enacted under this |
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| 22 | 22 | | section is in addition to any exemption from ad valorem taxation |
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| 23 | 23 | | applicable to a solar energy device authorized by a general law |
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| 24 | 24 | | enacted under Section 2(a) of this article. |
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| 25 | 25 | | SECTION 2. This proposed constitutional amendment shall be |
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| 26 | 26 | | submitted to the voters at an election to be held November 8, 2022. |
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| 27 | 27 | | The ballot shall be printed to permit voting for or against the |
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| 28 | 28 | | proposition: "The constitutional amendment to authorize the |
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| 29 | 29 | | legislature to provide for a credit against the ad valorem taxes |
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| 30 | 30 | | imposed on property on which a solar energy device has been |
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| 31 | 31 | | installed based on the cost of acquiring and installing the |
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| 32 | 32 | | device." |
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