| 1 | 1 | | 89R218 TJB-D |
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| 2 | 2 | | By: Raymond H.J.R. No. 83 |
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| 7 | 7 | | A JOINT RESOLUTION |
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| 8 | 8 | | proposing a constitutional amendment to authorize the legislature |
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| 9 | 9 | | to exclude from the market value of real property for ad valorem tax |
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| 10 | 10 | | purposes the value of any improvement, or any feature incorporated |
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| 11 | 11 | | in an improvement, made to the property if the primary purpose of |
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| 12 | 12 | | the improvement or feature is compliance with the requirements of |
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| 13 | 13 | | standards that address accessible design of buildings or other |
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| 14 | 14 | | facilities. |
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| 15 | 15 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 16 | 16 | | SECTION 1. Section 1, Article VIII, Texas Constitution, is |
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| 17 | 17 | | amended by adding Subsection (k) to read as follows: |
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| 18 | 18 | | (k) The Legislature by general law may exclude from the |
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| 19 | 19 | | market value of real property for ad valorem tax purposes the value |
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| 20 | 20 | | of any improvement, or any feature incorporated in an improvement, |
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| 21 | 21 | | made to the property if the primary purpose of the improvement or |
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| 22 | 22 | | feature is compliance with the requirements of the 2010 Americans |
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| 23 | 23 | | with Disabilities Act Standards for Accessible Design or any |
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| 24 | 24 | | successor standards that address accessible design of buildings or |
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| 25 | 25 | | other facilities and are promulgated under the Americans with |
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| 26 | 26 | | Disabilities Act of 1990 (42 U.S.C. Section 12101 et seq.) or a |
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| 27 | 27 | | successor statute. The Legislature by general law may prescribe |
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| 28 | 28 | | additional eligibility requirements for the exclusion of value |
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| 29 | 29 | | authorized by this subsection. |
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| 30 | 30 | | SECTION 2. This proposed constitutional amendment shall be |
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| 31 | 31 | | submitted to the voters at an election to be held November 4, 2025. |
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| 32 | 32 | | The ballot shall be printed to permit voting for or against the |
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| 33 | 33 | | proposition: "The constitutional amendment to authorize the |
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| 34 | 34 | | legislature to exclude from the market value of real property for ad |
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| 35 | 35 | | valorem tax purposes the value of any improvement, or any feature |
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| 36 | 36 | | incorporated in an improvement, made to the property if the primary |
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| 37 | 37 | | purpose of the improvement or feature is compliance with the |
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| 38 | 38 | | requirements of standards that address accessible design of |
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| 39 | 39 | | buildings or other facilities." |
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