H.J.R. 55 78(R) BILL ANALYSIS H.J.R. 55 By: Zedler Local Government Ways and Means Committee Report (Unamended) BACKGROUND AND PURPOSE Churches throughout Texas are preparing for future growth by purchasing property for expansion. However, some local taxing entities are taxing this undeveloped land that churches own. HJR 55 proposes a constitutional amendment which would prohibit local entities from taxing non-revenue generating property owned by religious organizations. RULEMAKING AUTHORITY It is the committee's opinion that this resolution does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS Would amend Section 2(a), Article VIII, Texas Constitution, to provide a tax exemption for nonrevenue generating property held by religious organizations for the purpose of expansion. FOR ELECTION November 4, 2003.