86R1495 SMT-F
By: Shine H.J.R. No. 35
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to provide for a temporary local option exemption from ad valorem
taxation of a portion of the appraised value of certain property
damaged by a disaster and to provide for reimbursement of a
political subdivision by the state for refunds the political
subdivision pays to taxpayers as a result of the exemption.
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 if the exemption is
adopted by the governing body of the political subdivision. 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. Notwithstanding any other
provision of this constitution, the Legislature by general law may
authorize the use of state money to reimburse a political
subdivision for a refund paid by the political subdivision to a
person as a result of the exemption authorized by this subsection.
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 local option exemption from
ad valorem taxation of a portion of the appraised value of certain
property damaged by a disaster and to provide for reimbursement of a
political subdivision by the state for refunds the political
subdivision pays to taxpayers as a result of the exemption."