88R2624 DRS-D
By: Slaton H.J.R. No. 128
A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to provide for a credit against the ad valorem taxes imposed by a
political subdivision on the residence homestead of a married
couple that may be increased based on the number of children of the
couple 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 married couple of which neither spouse has ever been divorced
is entitled to a credit against the ad valorem taxes imposed on the
married couple's residence homestead, the amount of which may be
increased based upon the number of children in common of the married
couple. The general law may provide that if a spouse of the
marriage dies, the surviving spouse may continue to receive the
credit for as long as the surviving spouse remains unmarried.
(b) The legislature by general law may define "married
couple" and "children" for purposes of the credit authorized by
this section, and may prescribe additional eligibility
requirements for the credit and formulas for computing the amount
of the credit.
(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 by the political subdivision 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 7, 2023.
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 political subdivision on the residence homestead of a
married couple that may be increased based on the number of children
of the couple and to provide for the reimbursement of political
subdivisions for the revenue loss incurred as a result of the
credit."