85R1195 CJC-D
By: Turner H.J.R. No. 52
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to exempt from ad valorem taxation a portion of the assessed value
of certain real property used to provide housing to certain
individuals with disabilities.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-p to read as follows:
Sec. 1-p. The legislature by general law may exempt from ad
valorem taxation a portion of the assessed value of property used to
provide housing to individuals with disabilities in an amount equal
to the costs the owner of the property incurs to maintain, operate,
and make improvements to the property. The legislature may provide
eligibility requirements for the exemption authorized by this
section and may provide for the manner of determining the amount of
the exemption to which a property owner is entitled in a tax year.
SECTION 2. 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
legislature to exempt from ad valorem taxation a portion of the
assessed value of certain real property used to provide housing to
certain individuals with disabilities."