89R3749 MLH-D
By: Gervin-Hawkins H.J.R. No. 102
A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to provide for an exemption from ad valorem taxation of the amount
of the market value of residential real property that arises from
the installation in the property of certain energy
efficiency-related improvements.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-m-2 to read as follows:
Sec. 1-m-2. The legislature by general law may exempt from
ad valorem taxation the portion of the market value of residential
real property that arises from the installation in the property of
an energy efficiency-related improvement. The legislature may
define "energy efficiency-related improvement" for purposes of
this section and may prescribe additional eligibility requirements
for the exemption provided by this section.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to authorize the
legislature to provide for an exemption from ad valorem taxation of
the amount of the market value of residential real property that
arises from the installation in the property of certain energy
efficiency-related improvements."