88R12852 SHH-D
By: Kuempel H.J.R. No. 137
A JOINT RESOLUTION
proposing a constitutional amendment providing that real property
not held for profit that is used exclusively for human burial is not
subject to seizure or sale for delinquent ad valorem taxes.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 13(a), Article VIII, Texas Constitution,
is amended to read as follows:
(a) Except as provided by Section 15(b) of this article,
provision [Provision] shall be made by the Legislature for the sale
of a sufficient portion of all lands and other property for the
taxes due thereon that have not been paid.
SECTION 2. Section 15, Article VIII, Texas Constitution, is
amended to read as follows:
Sec. 15. (a) Except as provided by Subsection (b) of this
section, the [The] annual assessment made upon landed property
shall be a special lien thereon; and all property, both real and
personal, belonging to any delinquent tax payer shall be liable to
seizure and sale for the payment of all the taxes and penalties due
by such delinquent; and such property may be sold for the payment of
the taxes and penalties due by such delinquent, under such
regulations as the Legislature may provide.
(b) Real property not held for profit that is used
exclusively for human burial is not subject to seizure or sale for
the payment of delinquent taxes or penalties.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2023.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment providing that real
property not held for profit that is used exclusively for human
burial is not subject to seizure or sale for delinquent ad valorem
taxes."