83R4596 CJC-D
By: Gooden H.J.R. No. 90
A JOINT RESOLUTION
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."