By: Shine, et al. (Senate Sponsor - Bettencourt) H.J.R. No. 34
(In the Senate - Received from the House April 23, 2019;
May 1, 2019, read first time and referred to Committee on Property
Tax; May 17, 2019, reported adversely, with favorable Committee
Substitute by the following vote: Yeas 4, Nays 0; May 17, 2019,
sent to printer.)
Click here to see the committee vote
COMMITTEE SUBSTITUTE FOR H.J.R. No. 34 By: Bettencourt
HOUSE JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for a temporary exemption from ad valorem taxation of a
portion of the appraised value of certain property damaged by a
disaster.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 2, Article VIII, Texas Constitution, is
amended by adding Subsection (e) to read as follows:
(e) The Legislature by general law may provide that a person
who owns property located in an area declared by the governor to be
a disaster area following a disaster is entitled to a temporary
exemption from ad valorem taxation by a political subdivision of a
portion of the appraised value of that property. The Legislature by
general law may prescribe the method of determining the amount of
the exemption authorized by this subsection and the duration of the
exemption and may provide additional eligibility requirements for
the exemption.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 5, 2019.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to provide for a temporary exemption from ad valorem
taxation of a portion of the appraised value of certain property
damaged by a disaster."
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