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78R8555 JD-D

By:  Bonnen                                                     H.J.R. No. 90 



A JOINT RESOLUTION

proposing a constitutional amendment to provide for the exemption 
from ad valorem taxation of public property used for a public 
purpose, as defined by the legislature.
	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, as defined by 
the legislature; 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; 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.  Section 9, Article XI, Texas Constitution, is 
amended to read as follows:
	Sec. 9.  The property of counties, cities and towns, owned 
and held only for public purposes, as defined by the legislature, 
such as public buildings and the sites therefor, fire engines and 
the furniture thereof, and all property used, or intended for 
extinguishing fires, public grounds, and all other property devoted 
exclusively to the use and benefit of the public shall be exempt 
from forced sale and from taxation, provided, nothing herein shall 
prevent the enforcement of the vendors lien, the mechanics or 
builders lien, or other liens now existing.
	SECTION 3.  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 provide for the 
exemption from ad valorem taxation of public property used for a 
public purpose, as defined by the legislature."