86R2297 CJC-F
By: Lambert H.J.R. No. 70
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the governing
body of a county or municipality to adopt a local option exemption
from ad valorem taxation of a portion, expressed as a dollar amount,
of the market value of real property of a business that provides, or
pays for the provision of, certain services for honorably
discharged veterans without cost.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-u to read as follows:
Sec. 1-u. The governing body of a county or municipality may
exempt from ad valorem taxation a portion, expressed as a dollar
amount as prescribed by the legislature by general law, of the
market value of real property that a person owns and uses to operate
a business that provides, or pays for the provision of, housing,
substance abuse treatment, residential treatment services, case
management services, or mental health counseling for one or more
honorably discharged veterans of the armed services of the United
States without cost. The legislature by general law 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
governing body of a county or municipality to adopt a local option
exemption from ad valorem taxation of a portion, expressed as a
dollar amount, of the market value of real property of a business
that provides, or pays for the provision of, housing, substance
abuse treatment, residential treatment services, case management
services, or mental health counseling for honorably discharged
veterans without cost."