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.