| 1 | 1 | | 88R12852 SHH-D |
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| 2 | 2 | | By: Kuempel H.J.R. No. 137 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment providing that real property |
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| 7 | 7 | | not held for profit that is used exclusively for human burial is not |
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| 8 | 8 | | subject to seizure or sale for delinquent ad valorem taxes. |
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| 9 | 9 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 13(a), Article VIII, Texas Constitution, |
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| 11 | 11 | | is amended to read as follows: |
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| 12 | 12 | | (a) Except as provided by Section 15(b) of this article, |
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| 13 | 13 | | provision [Provision] shall be made by the Legislature for the sale |
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| 14 | 14 | | of a sufficient portion of all lands and other property for the |
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| 15 | 15 | | taxes due thereon that have not been paid. |
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| 16 | 16 | | SECTION 2. Section 15, Article VIII, Texas Constitution, is |
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| 17 | 17 | | amended to read as follows: |
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| 18 | 18 | | Sec. 15. (a) Except as provided by Subsection (b) of this |
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| 19 | 19 | | section, the [The] annual assessment made upon landed property |
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| 20 | 20 | | shall be a special lien thereon; and all property, both real and |
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| 21 | 21 | | personal, belonging to any delinquent tax payer shall be liable to |
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| 22 | 22 | | seizure and sale for the payment of all the taxes and penalties due |
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| 23 | 23 | | by such delinquent; and such property may be sold for the payment of |
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| 24 | 24 | | the taxes and penalties due by such delinquent, under such |
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| 25 | 25 | | regulations as the Legislature may provide. |
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| 26 | 26 | | (b) Real property not held for profit that is used |
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| 27 | 27 | | exclusively for human burial is not subject to seizure or sale for |
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| 28 | 28 | | the payment of delinquent taxes or penalties. |
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| 29 | 29 | | SECTION 3. This proposed constitutional amendment shall be |
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| 30 | 30 | | submitted to the voters at an election to be held November 7, 2023. |
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| 31 | 31 | | The ballot shall be printed to permit voting for or against the |
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| 32 | 32 | | proposition: "The constitutional amendment providing that real |
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| 33 | 33 | | property not held for profit that is used exclusively for human |
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| 34 | 34 | | burial is not subject to seizure or sale for delinquent ad valorem |
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| 35 | 35 | | taxes." |
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