BILL ANALYSIS



S.J.R. 36
By: Montford (Counts)
May 2, 1995
Committee Report (Unamended)


BACKGROUND

In 1845 the Ninth Congress of the Republic of Texas declared the
Grand Lodge of the Republic a body corporate and politic.  Then, in
1846 the first legislature of the State of Texas again chartered
what is known today as the Grand Lodge of Texas.

Since the Lodge is such an established organization many of the
meeting halls that the Lodge has used over the years have become
historic landmarks.  However, many of the Masonic Lodges are in
danger of losing their landmark buildings due to increased taxes. 
Lodges across the state are now devoting substantial resources to
paying property taxes instead of devoting resources to charity and
their communities.

PURPOSE

The purpose of this legislation is to exempt organizations which
fit the criteria from ad valorem taxation.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not grant any
additional rulemaking authority to a state officer, institution, or
agency.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Article VIII, Section 2, Texas Constitution, by
           adding Subsection (d) which gives the legislature the
           option to exempt property of continuously existing
           organizations chartered by the Republic of Texas from
           ad valorem taxation.  The property is eligible if it is
           used primarily for charitable, benevolent, or public
           service activities.  The legislature may provide
           additional qualifications.

SECTION 2. Sets election date: November 7, 1995;
           Sets language for the ballot.


SUMMARY OF COMMITTEE ACTION

On April 27, 1995, the committee met in a formal meeting and
considered S.J.R. 36.  By a record vote of 7 ayes, 0 nays, 0
present not voting and 4 absent, the committee voted to report
S.J.R. 36 to the House without amendment with the recommendation
that it do pass.