SJR74 - Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed on real property used for a grocery store or healthy corner store located in a food desert.

  89R16817 DRS-D     By: Menéndez S.J.R. No. 74       A JOINT RESOLUTION   proposing a constitutional amendment to authorize the legislature   to provide for a credit against the ad valorem taxes imposed on real   property used for a grocery store or healthy corner store located in   a food desert.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Article VIII, Texas Constitution, is amended by   adding Section 1-z to read as follows:           Sec.   1-z.     The legislature by general law may provide that a   person who owns real property that is used to operate a grocery   store or healthy corner store and that is located in a food desert   is entitled to a credit against the ad valorem taxes imposed on the   property by a political subdivision. The legislature by general   law may:                 (1)     define "food desert," "grocery store," and   "healthy corner store" for purposes of this section;                 (2)     provide additional eligibility requirements for   the credit authorized by this section; and                 (3)     provide a formula for computing the amount of the   credit a property owner may receive under 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 a credit against the ad valorem taxes   imposed on real property used for a grocery store or healthy corner   store located in a food desert."