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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to exempt from ad valorem taxation real property that is leased to a |
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charitable organization and that is used by the organization |
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primarily for the purpose of performing a charitable function. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 2(a), Article VIII, Texas Constitution, |
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is amended to read as follows: |
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(a) All occupation taxes shall be equal and uniform upon the |
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same class of subjects within the limits of the authority levying |
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the tax; but the legislature may, by general laws, exempt from |
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taxation public property used for public purposes; actual places of |
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religious worship, also any property owned by a church or by a |
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strictly religious society for the exclusive use as a dwelling |
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place for the ministry of such church or religious society, and |
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which yields no revenue whatever to such church or religious |
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society; provided that such exemption shall not extend to more |
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property than is reasonably necessary for a dwelling place and in no |
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event more than one acre of land; any property owned by a church or |
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by a strictly religious society that owns an actual place of |
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religious worship if the property is owned for the purpose of |
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expansion of the place of religious worship or construction of a new |
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place of religious worship and the property yields no revenue |
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whatever to the church or religious society, provided that the |
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legislature by general law may provide eligibility limitations for |
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the exemption and may impose sanctions related to the exemption in |
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furtherance of the taxation policy of this subsection; any property |
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that is owned by a church or by a strictly religious society and is |
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leased by that church or strictly religious society to a person for |
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use as a school, as defined by Section 11.21, Tax Code, or a |
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successor statute, for educational purposes; places of burial not |
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held for private or corporate profit; solar or wind-powered energy |
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devices; all buildings used exclusively and owned by persons or |
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associations of persons for school purposes and the necessary |
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furniture of all schools and property used exclusively and |
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reasonably necessary in conducting any association engaged in |
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promoting the religious, educational and physical development of |
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boys, girls, young men or young women operating under a State or |
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National organization of like character; also the endowment funds |
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of such institutions of learning and religion not used with a view |
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to profit; and when the same are invested in bonds or mortgages, or |
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in land or other property which has been and shall hereafter be |
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bought in by such institutions under foreclosure sales made to |
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satisfy or protect such bonds or mortgages, that such exemption of |
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such land and property shall continue only for two years after the |
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purchase of the same at such sale by such institutions and no |
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longer, and institutions engaged primarily in public charitable |
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functions, which may conduct auxiliary activities to support those |
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charitable functions, and any real property that is leased to an |
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organization that qualifies as a charitable organization and that |
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is used by the organization primarily for the purpose of performing |
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a charitable function; and all laws exempting property from |
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taxation other than the property mentioned in this Section shall be |
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null and void. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 83rd Legislature, |
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Regular Session, 2013, authorizing the legislature to exempt from |
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ad valorem taxation real property that is leased to a charitable |
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organization and that is used by the organization primarily for the |
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purpose of performing a charitable function. |
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(b) The amendment to Section 2(a), Article VIII, of this |
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constitution takes effect beginning with the tax year that begins |
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January 1, 2014. |
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(c) This temporary provision expires January 1, 2015. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 5, 2013. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to authorize the |
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legislature to exempt from ad valorem taxation real property that |
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is leased to a charitable organization and that is used by the |
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organization primarily for the purpose of performing a charitable |
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function." |