H.J.R. No. 86
A JOINT RESOLUTION
1-1 proposing a constitutional amendment relating to the exemption from
1-2 ad valorem taxation of real and personal property used for the
1-3 control of air, water, or land pollution.
1-4 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Article VIII of the Texas Constitution is amended
1-6 by adding Section 1-l to read as follows:
1-7 Sec. 1-l. (a) The legislature by general law may exempt
1-8 from ad valorem taxation all or part of real and personal property
1-9 used, constructed, acquired, or installed wholly or partly to meet
1-10 or exceed rules or regulations adopted by any environmental
1-11 protection agency of the United States, this state, or a political
1-12 subdivision of this state for the prevention, monitoring, control,
1-13 or reduction of air, water, or land pollution.
1-14 (b) This section applies to real and personal property used
1-15 as a facility, device, or method for the control of air, water, or
1-16 land pollution that would otherwise be taxable for the first time
1-17 on or after January 1, 1994.
1-18 (c) This section does not authorize the exemption from ad
1-19 valorem taxation of real or personal property that was subject to a
1-20 tax abatement agreement executed before January 1, 1994.
1-21 SECTION 2. This proposed constitutional amendment shall be
1-22 submitted to the voters at an election to be held November 2, 1993.
1-23 The ballot shall be printed to provide for voting for or against
1-24 the proposition: "The constitutional amendment to promote the
2-1 reduction of pollution and to encourage the preservation of jobs by
2-2 authorizing the exemption from ad valorem taxation of real and
2-3 personal property used for the control of air, water, or land
2-4 pollution."