Texas 2021 - 87th Regular

Texas Senate Bill SJR38 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	87R3973 CJC-D
2	2	By: Springer S.J.R. No. 38
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment authorizing the legislature
7	7	to exempt from ad valorem taxation real property leased to certain
8	8	schools organized and operated primarily for the purpose of
9	9	engaging in educational functions.
10	10	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 2(a), Article VIII, Texas Constitution,
12	12	is amended to read as follows:
13	13	(a) All occupation taxes shall be equal and uniform upon the
14	14	same class of subjects within the limits of the authority levying
15	15	the tax; but the legislature may, by general laws, exempt from
16	16	taxation public property used for public purposes; actual places of
17	17	religious worship, also any property owned by a church or by a
18	18	strictly religious society for the exclusive use as a dwelling
19	19	place for the ministry of such church or religious society, and
20	20	which yields no revenue whatever to such church or religious
21	21	society; provided that such exemption shall not extend to more
22	22	property than is reasonably necessary for a dwelling place and in no
23	23	event more than one acre of land; any property owned by a church or
24	24	by a strictly religious society that owns an actual place of
25	25	religious worship if the property is owned for the purpose of
26	26	expansion of the place of religious worship or construction of a new
27	27	place of religious worship and the property yields no revenue
28	28	whatever to the church or religious society, provided that the
29	29	legislature by general law may provide eligibility limitations for
30	30	the exemption and may impose sanctions related to the exemption in
31	31	furtherance of the taxation policy of this subsection; any property
32	32	that is owned by a church or by a strictly religious society and is
33	33	leased by that church or strictly religious society to a person for
34	34	use as a school, as defined by Section 11.21, Tax Code, or a
35	35	successor statute, for educational purposes; any real property that
36	36	is leased to a person for use as a school that operates under a
37	37	charter granted by the State Board of Education, the commissioner
38	38	of education, or any other state agency or officer and that is
39	39	qualified as provided by Section 11.21, Tax Code, or a successor
40	40	statute; places of burial not held for private or corporate profit;
41	41	solar or wind-powered energy devices; all buildings used
42	42	exclusively and owned by persons or associations of persons for
43	43	school purposes and the necessary furniture of all schools and
44	44	property used exclusively and reasonably necessary in conducting
45	45	any association engaged in promoting the religious, educational and
46	46	physical development of boys, girls, young men or young women
47	47	operating under a State or National organization of like character;
48	48	also the endowment funds of such institutions of learning and
49	49	religion not used with a view to profit; and when the same are
50	50	invested in bonds or mortgages, or in land or other property which
51	51	has been and shall hereafter be bought in by such institutions under
52	52	foreclosure sales made to satisfy or protect such bonds or
53	53	mortgages, that such exemption of such land and property shall
54	54	continue only for two years after the purchase of the same at such
55	55	sale by such institutions and no longer, and institutions engaged
56	56	primarily in public charitable functions, which may conduct
57	57	auxiliary activities to support those charitable functions; and all
58	58	laws exempting property from taxation other than the property
59	59	mentioned in this Section shall be null and void.
60	60	SECTION 2. The following temporary provision is added to
61	61	the Texas Constitution:
62	62	TEMPORARY PROVISION. (a) This temporary provision applies
63	63	to the constitutional amendment proposed by the 87th Legislature,
64	64	Regular Session, 2021, authorizing the legislature to exempt from
65	65	ad valorem taxation real property leased to certain schools
66	66	organized and operated primarily for the purpose of engaging in
67	67	educational functions.
68	68	(b) The amendment to Section 2(a), Article VIII, of this
69	69	constitution takes effect beginning with the tax year that begins
70	70	January 1, 2022.
71	71	(c) This temporary provision expires January 1, 2023.
72	72	SECTION 3. This proposed constitutional amendment shall be
73	73	submitted to the voters at an election to be held November 2, 2021.
74	74	The ballot shall be printed to permit voting for or against the
75	75	proposition: "The constitutional amendment authorizing the
76	76	legislature to exempt from ad valorem taxation real property leased
77	77	to certain schools organized and operated primarily for the purpose
78	78	of engaging in educational functions."