BILL ANALYSIS


                                                        S.J.R. 36
                                                     By: Montford
                                                          Finance
                                                          4-21-95
                                     Committee Report (Unamended)
BACKGROUND

Since the Grand Lodge has been a long-standing organization, many
of the lodge halls are now historic landmarks.  The property value
of these halls has increased dramatically, and with this increase
in value a concomitant increase in property taxes has occurred.  

There are currently 916 lodges in Texas.  The Masonic Fraternity
spends over $80 million per year on charity and operates community
projects, such as literacy programs, learning centers, and
hospitals.

PURPOSE

As proposed, S.J.R. 36 requires the submission to the voters of a
constitutional amendment authorizing the exemption from ad valorem
taxes of the property of organizations chartered by the Congress of
the Republic of Texas under certain circumstances.

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) to authorize the legislature by general law
to exempt from ad valorem taxation the property of an organization
chartered by the Congress of the Republic of Texas that has been
continuously existing since its charter if the property is used
primarily for the charitable or public service activities of the
organization.  Authorizes the legislature to provide for the
administration of an exemption and to provide additional
qualifications and limitations for an exemption.

SECTION 2. Requires this proposed constitutional amendment to be
submitted to the voters at an election to be held November 7, 1995. 
Sets forth the required language for the ballot.