85R3316 TJB-D
By: Lozano H.J.R. No. 51
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the governing
body of a political subdivision to exempt from ad valorem taxation
mineral interests owned by nonprofit corporations organized for the
exclusive purpose of generating income for certain charitable
nonprofit corporations through the ownership, lease, and
management of real property.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-r to read as follows:
Sec. 1-r. (a) The governing body of a political subdivision
may exempt from ad valorem taxation a mineral interest owned by a
nonprofit corporation if:
(1) the nonprofit corporation is organized for the
exclusive purpose of generating income for a specific charitable
nonprofit corporation through its ownership, lease, and management
of real property, including buildings, land, and mineral interests;
and
(2) the charitable nonprofit corporation:
(A) is organized exclusively to perform
religious and charitable purposes;
(B) is engaged exclusively in providing housing,
counseling, training, spiritual aid, and related services to
children and families in need;
(C) does not charge a fee for the provision of a
service; and
(D) does not accept or receive money from a
governmental entity.
(b) The legislature may impose additional eligibility
requirements for an exemption authorized by this section.
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 85th Legislature,
Regular Session, 2017, authorizing the governing body of a
political subdivision to exempt from ad valorem taxation mineral
interests owned by nonprofit corporations organized for the
exclusive purpose of generating income for certain charitable
nonprofit corporations through the ownership, lease, and
management of real property.
(b) Section 1-r, Article VIII, of this constitution takes
effect January 1, 2018, and applies only to a tax year beginning on
or after that date.
(c) This temporary provision expires January 1, 2019.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2017.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
governing body of a political subdivision to exempt from ad valorem
taxation mineral interests owned by nonprofit corporations
organized for the exclusive purpose of generating income for
certain charitable nonprofit corporations through the ownership,
lease, and management of real property."