78R3929 RCJ-D


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 for purposes 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; 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 November 4, 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 for purposes of expanding or constructing a 
religious facility."