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.