By: Guillen, Kacal, Ashby, Lopez of Cameron H.J.R. No. 141
A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to define certain terms for purposes of the exemption from ad
valorem taxation of farm products in the hands of a producer and to
authorize the commissioners court of a county to exempt from ad
valorem taxation by each political subdivision that taxes the
property the portion of the assessed value of a person's property
that is attributable to the installation in or on the property of a
rainwater harvesting or graywater system.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
ARTICLE 1. EXEMPTION FOR FARM PRODUCTS IN THE HANDS OF THE
PRODUCER
SECTION 1.01. Section 19, Article VIII, Texas Constitution,
is amended to read as follows:
Sec. 19. (a) Farm products[, livestock, and poultry] in the
hands of the producer[,] and family supplies for home and farm
use[,] are exempt from all taxation until otherwise directed by a
two-thirds vote of all the members elected [elect] to both houses of
the Legislature.
(b) The Legislature by general law may define "farm
products" and "in the hands of the producer" for purposes of this
section and may include in the definition of "farm products"
livestock, poultry, timber, and supplies used or produced in a
farming operation.
SECTION 1.02. 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 authorizing the
legislature to define certain terms for purposes of the exemption
from ad valorem taxation of farm products in the hands of the
producer."
ARTICLE 2. EXEMPTION FOR RAINWATER HARVESTING OR GRAYWATER SYSTEM
SECTION 2.01. Article VIII, Texas Constitution, is amended
by adding Section 1-u to read as follows:
Sec. 1-u. The legislature by general law may authorize the
commissioners court of a county to exempt from ad valorem taxation
by each political subdivision that taxes the property the portion
of the assessed value of a person's property that is attributable to
the installation in or on the property of a rainwater harvesting or
graywater system and may provide additional eligibility
requirements for the exemption.
SECTION 2.02. 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
commissioners court of a county to exempt from ad valorem taxation
by each political subdivision that taxes the property the portion
of the assessed value of a person's property that is attributable to
the installation in or on the property of a rainwater harvesting or
graywater system."