Bill Text: TX HJR31 | 2019-2020 | 86th Legislature | Introduced


Bill Title: Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property leased to certain schools organized and operated primarily for the purpose of engaging in educational functions.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-04-29 - Committee report sent to Calendars [HJR31 Detail]

Download: Texas-2019-HJR31-Introduced.html
  86R3250 CJC-D
 
  By: Murphy H.J.R. No. 31
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to exempt from ad valorem taxation real property leased to certain
  schools organized and operated primarily for the purpose of
  engaging in educational functions.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 2(a), Article VIII, Texas Constitution,
  is amended to read as follows:
         (a)  All occupation taxes shall be equal and uniform upon the
  same class of subjects within the limits of the authority levying
  the tax; but the legislature may, by general laws, exempt from
  taxation public property used for public purposes; actual places of
  religious worship, also any property owned by a church or by a
  strictly religious society for the exclusive use as a dwelling
  place for the ministry of such church or religious society, and
  which yields no revenue whatever to such church or religious
  society; provided that such exemption shall not extend to more
  property than is reasonably necessary for a dwelling place and in no
  event more than one acre of land; any property owned by a church or
  by a strictly religious society that owns an actual place of
  religious worship if the property is owned for the purpose of
  expansion of the place of religious worship or construction of a new
  place of religious worship and the property yields no revenue
  whatever to the church or religious society, provided that the
  legislature by general law may provide eligibility limitations for
  the exemption and may impose sanctions related to the exemption in
  furtherance of the taxation policy of this subsection; any property
  that is owned by a church or by a strictly religious society and is
  leased by that church or strictly religious society to a person for
  use as a school, as defined by Section 11.21, Tax Code, or a
  successor statute, for educational purposes; any real property that
  is leased to a person for use as a school that operates under a
  charter granted by the State Board of Education, the commissioner
  of education, or any other state agency or officer and that is
  qualified as provided by Section 11.21, Tax Code, or a successor
  statute; places of burial not held for private or corporate profit;
  solar or wind-powered energy devices; all buildings used
  exclusively and owned by persons or associations of persons for
  school purposes and the necessary furniture of all schools and
  property used exclusively and reasonably necessary in conducting
  any association engaged in promoting the religious, educational and
  physical development of boys, girls, young men or young women
  operating under a State or National organization of like character;
  also the endowment funds of such institutions of learning and
  religion not used with a view to profit; and when the same are
  invested in bonds or mortgages, or in land or other property which
  has been and shall hereafter be bought in by such institutions under
  foreclosure sales made to satisfy or protect such bonds or
  mortgages, that such exemption of such land and property shall
  continue only for two years after the purchase of the same at such
  sale by such institutions and no longer, and institutions engaged
  primarily in public charitable functions, which may conduct
  auxiliary activities to support those charitable functions; and all
  laws exempting property from taxation other than the property
  mentioned in this Section shall be null and void.
         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, authorizing the legislature to exempt from
  ad valorem taxation real property leased to certain schools
  organized and operated primarily for the purpose of engaging in
  educational functions.
         (b)  The amendment to Section 2(a), Article VIII, of this
  constitution takes effect beginning with the tax year that begins
  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 authorizing the
  legislature to exempt from ad valorem taxation real property leased
  to certain schools organized and operated primarily for the purpose
  of engaging in educational functions."
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