Texas House Bill HJR49

Texas 2017 - 85th Regular

• Filed: 12/27/16

Caption

Proposing a constitutional amendment authorizing the legislature to provide for the refund of ad valorem taxes imposed on property leased to a religious organization for use as an actual place of religious worship.

Impact

If passed, HJR49 could significantly affect state regulations regarding property taxation, particularly how local governments assess and collect taxes from properties leased by religious organizations. This can increase the financial feasibility for these organizations to maintain worship spaces by eliminating some of the financial burdens associated with property taxes. The bill aims to recognize and support the role of religious institutions in society, which can lead to broader implications for tax law and property rights in Texas.

Summary

HJR49 proposes a constitutional amendment that would authorize the Texas legislature to create a provision for refunding ad valorem taxes imposed on properties leased to religious organizations used for worship. The bill seeks to amend Article III of the Texas Constitution, introducing Section 52l. This section allows for the potential financial relief for religious groups who engage in leasing property specifically for the purposes of religious worship, acknowledging their unique status in the community and the public benefit they provide.

Contention

The introduction of this joint resolution may face debates regarding the implications of tax exemptions for religious entities. Proponents may argue that it is a necessary step in ensuring that religious organizations can thrive without the burden of taxation on leased properties, thus promoting worship and community services. However, opponents may voice concerns about the potential precedents it sets for tax policy and the equitable treatment of other similar organizations, such as non-profits that may not be religiously oriented. Critics may argue that such amendments could lead to an erosion of tax revenues for local governments, which are crucial for public services.