By: Muñoz H.J.R. No. 23       A JOINT RESOLUTION   proposing a constitutional amendment to abolish ad valorem taxes.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 1, Article VIII, Texas Constitution, is   amended by adding Subsections (b-1) and (b-2) to read as follows:          (b-1)  A political subdivision of this state may not impose   an ad valorem tax on real or personal property in this state for any   purpose on or after January 1, 2031.          (b-2)  The state takes full responsibility for the guarantee   of the repayment of all bonds issued by a school district before   November 4, 2025, and secured by the revenue from the ad valorem   taxes imposed by those entities before January 1, 2031.  The   Legislature shall enact laws for the implementation of this   subsection.          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 abolish ad valorem   taxes."