Bill Text: TX HJR90 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property that is leased to a charitable organization and that is used by the organization primarily for the purpose of performing a charitable function.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-04-29 - No action taken in committee [HJR90 Detail]
Download: Texas-2013-HJR90-Introduced.html
83R4596 CJC-D | ||
By: Gooden | H.J.R. No. 90 |
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proposing a constitutional amendment authorizing the legislature | ||
to exempt from ad valorem taxation real property that is leased to a | ||
charitable organization and that is used by the organization | ||
primarily for the purpose of performing a charitable function. | ||
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; 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 any real property that is leased to an | ||
organization that qualifies as a charitable organization and that | ||
is used by the organization primarily for the purpose of performing | ||
a charitable function; 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 83rd Legislature, | ||
Regular Session, 2013, authorizing the legislature to exempt from | ||
ad valorem taxation real property that is leased to a charitable | ||
organization and that is used by the organization primarily for the | ||
purpose of performing a charitable function. | ||
(b) The amendment to Section 2(a), Article VIII, of this | ||
constitution takes effect beginning with the tax year that begins | ||
January 1, 2014. | ||
(c) This temporary provision expires January 1, 2015. | ||
SECTION 3. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 5, 2013. | ||
The ballot shall be printed to permit voting for or against the | ||
proposition: "The constitutional amendment to authorize the | ||
legislature to exempt from ad valorem taxation real property that | ||
is leased to a charitable organization and that is used by the | ||
organization primarily for the purpose of performing a charitable | ||
function." |