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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 leased to certain |
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schools organized and operated primarily for the purpose of |
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engaging in educational functions. |
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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; any real property that |
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is leased to a person for use as a school that operates under a |
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charter granted by the State Board of Education, the commissioner |
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of education, or any other state agency or officer and that is |
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qualified as provided by Section 11.21, Tax Code, or a successor |
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statute; places of burial not held for private or corporate profit; |
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solar or wind-powered energy devices; all buildings used |
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exclusively and owned by persons or associations of persons for |
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school purposes and the necessary furniture of all schools and |
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property used exclusively and reasonably necessary in conducting |
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any association engaged in promoting the religious, educational and |
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physical development of boys, girls, young men or young women |
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operating under a State or National organization of like character; |
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also the endowment funds of such institutions of learning and |
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religion not used with a view to profit; and when the same are |
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invested in bonds or mortgages, or in land or other property which |
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has been and shall hereafter be bought in by such institutions under |
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foreclosure sales made to satisfy or protect such bonds or |
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mortgages, that such exemption of such land and property shall |
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continue only for two years after the purchase of the same at such |
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sale by such institutions and no longer, and institutions engaged |
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primarily in public charitable functions, which may conduct |
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auxiliary activities to support those charitable functions; and all |
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laws exempting property from taxation other than the property |
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mentioned in this Section shall be 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 85th Legislature, |
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Regular Session, 2017, authorizing the legislature to exempt from |
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ad valorem taxation real property leased to certain schools |
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organized and operated primarily for the purpose of engaging in |
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educational functions. |
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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, 2018. |
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(c) This temporary provision expires January 1, 2019. |
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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 7, 2017. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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legislature to exempt from ad valorem taxation real property leased |
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to certain schools organized and operated primarily for the purpose |
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of engaging in educational functions." |