87S30387 CJC-D
By: Crockett H.J.R. No. 18
A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to provide for a credit against the ad valorem taxes imposed on
property on which a solar energy device has been installed based on
the cost of acquiring and installing the device.
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
for a credit against the ad valorem taxes on property on which a
solar energy device has been installed based on the cost incurred by
the property owner in acquiring and installing the device. The
general law may provide formulas for computing the amount of the
credit a property owner may receive in a tax year and may impose a
limitation on the number of tax years for which the property owner
may receive the exemption.
(b) A credit authorized by general law enacted under this
section is in addition to any exemption from ad valorem taxation
applicable to a solar energy device authorized by a general law
enacted under Section 2(a) of this article.
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 on which a solar energy device has been
installed based on the cost of acquiring and installing the
device."