89R13362 CS-D
By: Creighton S.J.R. No. 73
A JOINT RESOLUTION
proposing a constitutional amendment authorizing the legislature
to exempt from ad valorem taxation the amount of the appraised value
of real property that arises from the installation or construction
on the property of a generator that is primarily for the production
and distribution of energy for on-site use.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 2(a), Article VIII, Texas Constitution,
is amended to read as follows:
(a) All occupation taxes shall be equal and uniform upon the
same class of subjects within the limits of the authority levying
the tax; but the legislature may, by general laws, exempt from
taxation public property used for public purposes; actual places of
religious worship, also any property owned by a church or by a
strictly religious society for the exclusive use as a dwelling
place for the ministry of such church or religious society, and
which yields no revenue whatever to such church or religious
society; provided that such exemption shall not extend to more
property than is reasonably necessary for a dwelling place and in no
event more than one acre of land; any property owned by a church or
by a strictly religious society that owns an actual place of
religious worship if the property is owned for the purpose of
expansion of the place of religious worship or construction of a new
place of religious worship and the property yields no revenue
whatever to the church or religious society, provided that the
legislature by general law may provide eligibility limitations for
the exemption and may impose sanctions related to the exemption in
furtherance of the taxation policy of this subsection; any property
that is owned by a church or by a strictly religious society and is
leased by that church or strictly religious society to a person for
use as a school, as defined by Section 11.21, Tax Code, or a
successor statute, for educational purposes; places of burial not
held for private or corporate profit; solar or wind-powered energy
devices; electric generators that are primarily for production and
distribution of energy for on-site use; all buildings used
exclusively and owned by persons or associations of persons for
school purposes and the necessary furniture of all schools and
property used exclusively and reasonably necessary in conducting
any association engaged in promoting the religious, educational and
physical development of boys, girls, young men or young women
operating under a State or National organization of like character;
also the endowment funds of such institutions of learning and
religion not used with a view to profit; and when the same are
invested in bonds or mortgages, or in land or other property which
has been and shall hereafter be bought in by such institutions under
foreclosure sales made to satisfy or protect such bonds or
mortgages, that such exemption of such land and property shall
continue only for two years after the purchase of the same at such
sale by such institutions and no longer, and institutions engaged
primarily in public charitable functions, which may conduct
auxiliary activities to support those charitable functions; and all
laws exempting property from taxation other than the property
mentioned in this Section shall be null and void.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment authorizing the
legislature to exempt from ad valorem taxation the amount of the
appraised value of real property that arises from the installation
or construction on the property of a generator that is primarily for
the production and distribution of energy for on-site use."