| 1 | 1 | | 86R1495 SMT-F |
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| 2 | 2 | | By: Shine H.J.R. No. 35 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment authorizing the legislature |
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| 7 | 7 | | to provide for a temporary local option exemption from ad valorem |
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| 8 | 8 | | taxation of a portion of the appraised value of certain property |
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| 9 | 9 | | damaged by a disaster and to provide for reimbursement of a |
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| 10 | 10 | | political subdivision by the state for refunds the political |
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| 11 | 11 | | subdivision pays to taxpayers as a result of the exemption. |
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| 12 | 12 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Section 2, Article VIII, Texas Constitution, is |
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| 14 | 14 | | amended by adding Subsection (e) to read as follows: |
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| 15 | 15 | | (e) The Legislature by general law may provide that a person |
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| 16 | 16 | | who owns property located in an area declared by the governor to be |
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| 17 | 17 | | a disaster area following a disaster is entitled to a temporary |
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| 18 | 18 | | exemption from ad valorem taxation by a political subdivision of a |
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| 19 | 19 | | portion of the appraised value of that property if the exemption is |
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| 20 | 20 | | adopted by the governing body of the political subdivision. The |
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| 21 | 21 | | Legislature by general law may prescribe the method of determining |
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| 22 | 22 | | the amount of the exemption authorized by this subsection and the |
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| 23 | 23 | | duration of the exemption and may provide additional eligibility |
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| 24 | 24 | | requirements for the exemption. Notwithstanding any other |
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| 25 | 25 | | provision of this constitution, the Legislature by general law may |
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| 26 | 26 | | authorize the use of state money to reimburse a political |
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| 27 | 27 | | subdivision for a refund paid by the political subdivision to a |
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| 28 | 28 | | person as a result of the exemption authorized by this subsection. |
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| 29 | 29 | | SECTION 2. This proposed constitutional amendment shall be |
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| 30 | 30 | | submitted to the voters at an election to be held November 5, 2019. |
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| 31 | 31 | | The ballot shall be printed to permit voting for or against the |
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| 32 | 32 | | proposition: "The constitutional amendment authorizing the |
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| 33 | 33 | | legislature to provide for a temporary local option exemption from |
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| 34 | 34 | | ad valorem taxation of a portion of the appraised value of certain |
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| 35 | 35 | | property damaged by a disaster and to provide for reimbursement of a |
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| 36 | 36 | | political subdivision by the state for refunds the political |
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| 37 | 37 | | subdivision pays to taxpayers as a result of the exemption." |
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