By:  Zedler, et al.                                             H.J.R. No. 55 



A JOINT RESOLUTION

proposing a constitutional amendment to authorize the legislature 
to exempt from ad valorem taxation property owned by a religious 
organization that is leased for use as a school or that is owned 
with the intent of expanding or constructing a religious facility.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.  Section 2(a), Article VIII, Texas Constitution, 
is amended to read as follows:
	(a)  All occupation taxes shall be equal and uniform upon the 
same class of subjects within the limits of the authority levying 
the tax; but the legislature may, by general laws, exempt from 
taxation public property used for public purposes; actual places of 
religious worship, also any property owned by a church or by a 
strictly religious society for the exclusive use as a dwelling 
place for the ministry of such church or religious society, and 
which yields no revenue whatever to such church or religious 
society; provided that such exemption shall not extend to more 
property than is reasonably necessary for a dwelling place and in no 
event more than one acre of land; 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, Tax Code, or a 
successor statute, for educational purposes; places of burial not 
held for private or corporate profit; solar or wind-powered energy 
devices; all buildings used exclusively and owned by persons or 
associations of persons for school purposes and the necessary 
furniture of all schools and property used exclusively and 
reasonably necessary in conducting any association engaged in 
promoting the religious, educational and physical development of 
boys, girls, young men or young women operating under a State or 
National organization of like character; also the endowment funds 
of such institutions of learning and religion not used with a view 
to profit; and when the same are invested in bonds or mortgages, or 
in land or other property which has been and shall hereafter be 
bought in by such institutions under foreclosure sales made to 
satisfy or protect such bonds or mortgages, that such exemption of 
such land and property shall continue only for two years after the 
purchase of the same at such sale by such institutions and no 
longer, and institutions engaged primarily in public charitable 
functions, which may conduct auxiliary activities to support those 
charitable functions; and all laws exempting property from taxation 
other than the property mentioned in this Section shall be null and 
void.
	SECTION 2.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held September 13, 
2003.  The ballot shall be printed to permit voting for or against 
the proposition: "The constitutional amendment to authorize the 
legislature to exempt from ad valorem taxation property owned by a 
religious organization that is leased for use as a school or that is 
owned with the intent of expanding or constructing a religious 
facility."