Bill Text: TX HJR3 | 2019-2020 | 86th Legislature | Comm Sub


Bill Title: Proposing a constitutional amendment to provide property tax relief by reducing school district maintenance and operations ad valorem tax rates and increasing the state sales and use tax rates.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-05-07 - Postponed 1/12/21 12:00 PM [HJR3 Detail]

Download: Texas-2019-HJR3-Comm_Sub.html
  86R31034 SRA-D
 
  By: Huberty H.J.R. No. 3
 
  Substitute the following for H.J.R. No. 3:
 
  By:  Murphy C.S.H.J.R. No. 3
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to provide property tax relief
  by reducing school district maintenance and operations ad valorem
  tax rates and increasing the state sales and use tax rates.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Article VIII, Texas Constitution, is amended by
  adding Section 27 to read as follows:
         Sec. 27.  (a)  The state shall impose sales and use taxes on
  the sale, storage, use, or other consumption in this state of
  taxable items under Chapter 151, Tax Code, or its successor, at the
  rate of 7.25 percent. Notwithstanding this subsection, the
  legislature by general law may increase the rates of, modify the
  application of, or repeal the taxes.
         (b)  Notwithstanding any other provision of this
  constitution, the amount equal to the net revenue derived from the
  portion of the rates of the sales and use taxes described by
  Subsection (a) of this section that exceeds the rates in effect on
  January 1, 2019, but does not exceed 7.25 percent, may be used only
  to provide property tax relief by reducing school district
  maintenance and operations ad valorem tax rates in the manner
  provided by general law.
         (c)  The legislature by general law may provide for the
  administration of this section.
         SECTION 2.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION.  (a) This temporary provision applies
  to the constitutional amendment proposed by the 86th Legislature,
  Regular Session, 2019, to provide property tax relief by reducing
  school district maintenance and operations ad valorem tax rates and
  increasing the state sales and use tax rates.
         (b)  Section 27, Article VIII, of this constitution, as added
  by the amendment, applies to taxes imposed on or after January 1,
  2020.
         (c)  This temporary provision expires January 1, 2021.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 5, 2019.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment to provide property tax
  relief by reducing school district maintenance and operations ad
  valorem tax rates and increasing the state sales and use tax rates."
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