85R4885 CJC-D     By: Swanson H.B. No. 1050       A BILL TO BE ENTITLED   AN ACT   relating to the abolition of ad valorem taxes.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  (a) The legislature finds that:                (1)  the imposition of ad valorem taxes is an   inherently inequitable means to generate revenue necessary to fund   the provision of essential services to residents of this state;                (2)  ad valorem taxes may increase annually without   regard to the property owner's ability to pay;                (3)  ad valorem taxes are perpetual and detrimental to   private property rights as secured by the Texas Constitution;                (4)  the use of ad valorem taxes as a means to finance   the maintenance of public free schools has led directly to three   decades of school finance litigation in which the Texas Supreme   Court has referred to the system as "Byzantine" and has urged the   legislature to "choose a new path" of revenue for public free   schools;                (5)  the use of ad valorem taxes by local governmental   entities as a means to generate revenue to fund the provision of   essential services places a disproportionate burden on those   residents that own property to pay for services that are enjoyed by   all residents; and                (6)  the legislature has an obligation to ensure that   local governmental entities provide essential services in a manner   that is fair and fiscally responsible, and should encourage the use   of a more equitable source of revenue, such as the sales tax, to   fund the provision of those services.          (b)  It is the intent of the legislature to abolish ad   valorem taxes and to create a more equitable means of funding the   provision of essential services to residents of this state by local   governmental entities and of meeting the state's constitutional   duty to make suitable provision for the support and maintenance of   an efficient system of public free schools.          SECTION 2.  (a) Title 1, Tax Code, is repealed.          (b)  Notwithstanding any other law, this state or a political   subdivision of this state may not impose an ad valorem tax. To the   extent of a conflict, this section controls over a conflicting   provision in a general or special law.          (c)  The change in law made by this section does not affect   tax liability accruing before the effective date of this section.   That liability continues in effect as if this section had not been   enacted, and the former law is continued in effect for the   collection of taxes due and for civil and criminal enforcement of   the liability for those taxes.          (d)  This section takes effect January 1, 2022.          SECTION 3.  Except as otherwise provided by this Act, this   Act takes effect September 1, 2017.