| 1 | | - | By: Bettencourt, et al. S.J.R. No. 57 |
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| 2 | | - | SENATE JOINT RESOLUTION |
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| 1 | + | By: Bettencourt S.J.R. No. 57 |
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| 2 | + | (In the Senate - Filed March 6, 2019; March 14, 2019, read |
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| 3 | + | first time and referred to Committee on Property Tax; |
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| 4 | + | April 1, 2019, reported favorably by the following vote: Yeas 5, |
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| 5 | + | Nays 0; April 1, 2019, sent to printer.) |
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| 6 | + | Click here to see the committee vote |
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| 5 | 10 | | proposing a constitutional amendment authorizing the legislature |
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| 6 | 11 | | to provide for a temporary exemption from ad valorem taxation of a |
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| 7 | 12 | | portion of the appraised value of certain property damaged by a |
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| 8 | 13 | | disaster. |
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| 9 | 14 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 15 | | SECTION 1. Section 2, Article VIII, Texas Constitution, is |
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| 11 | 16 | | amended by adding Subsection (e) to read as follows: |
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| 12 | 17 | | (e) The Legislature by general law may provide that a person |
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| 13 | 18 | | who owns property located in an area declared by the governor to be |
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| 14 | 19 | | a disaster area following a disaster is entitled to a temporary |
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| 15 | 20 | | exemption from ad valorem taxation by a political subdivision of a |
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| 16 | 21 | | portion of the appraised value of that property. The Legislature by |
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| 17 | 22 | | general law may prescribe the method of determining the amount of |
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| 18 | 23 | | the exemption authorized by this subsection and the duration of the |
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| 19 | 24 | | exemption and may provide additional eligibility requirements for |
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| 20 | 25 | | the exemption. |
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| 21 | 26 | | SECTION 2. This proposed constitutional amendment shall be |
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| 22 | 27 | | submitted to the voters at an election to be held November 5, 2019. |
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| 23 | 28 | | The ballot shall be printed to permit voting for or against the |
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| 24 | 29 | | proposition: "The constitutional amendment authorizing the |
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| 25 | 30 | | legislature to provide for a temporary exemption from ad valorem |
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| 26 | 31 | | taxation of a portion of the appraised value of certain property |
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| 27 | 32 | | damaged by a disaster." |
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