SRC-TJG H.J.R. 55 78(R)   BILL ANALYSIS


Senate Research Center   H.J.R. 55
By: Zedler (Janek)
Finance
5/20/2003
Engrossed


DIGEST AND PURPOSE 

Religious entities throughout Texas are preparing for future growth by
purchasing land for expansion, and some local taxing entities are taxing
this undeveloped property. 

H.J.R. 55 proposes a constitutional amendment which would prohibit local
entities from taxing non-revenue generating property owned by religious
organizations. 

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to
a state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 2(a), Article VIII, Texas Constitution, to add
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 (Schools), Tax Code, or a successor statute, for educational
purposes to the list of properties the legislature is authorized to exempt
from taxation by general laws under certain conditions. 

SECTION 2.  Requires the proposed constitutional amendment to be submitted
to the voters at an election to be held September 13, 2003.  Requires the
ballot to be printed to permit voting for or against the certain
proposition.