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 |
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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." |