| |
| |
|
|
|
|
|
proposing a constitutional amendment authorizing the legislature |
|
|
to exempt from ad valorem taxation real property leased to certain |
|
|
schools organized and operated primarily for the purpose of |
|
|
engaging in educational functions. |
|
|
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; any real property that |
|
|
is leased to a person for use as a school that operates under a |
|
|
charter granted by the State Board of Education, the commissioner |
|
|
of education, or any other state agency or officer and that is |
|
|
qualified as provided by Section 11.21, Tax Code, or a successor |
|
|
statute; 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. The following temporary provision is added to |
|
|
the Texas Constitution: |
|
|
TEMPORARY PROVISION. (a) This temporary provision applies |
|
|
to the constitutional amendment proposed by the 85th Legislature, |
|
|
Regular Session, 2017, authorizing the legislature to exempt from |
|
|
ad valorem taxation real property leased to certain schools |
|
|
organized and operated primarily for the purpose of engaging in |
|
|
educational functions. |
|
|
(b) The amendment to Section 2(a), Article VIII, of this |
|
|
constitution takes effect beginning with the tax year that begins |
|
|
January 1, 2018. |
|
|
(c) This temporary provision expires January 1, 2019. |
|
|
SECTION 3. This proposed constitutional amendment shall be |
|
|
submitted to the voters at an election to be held November 7, 2017. |
|
|
The ballot shall be printed to permit voting for or against the |
|
|
proposition: "The constitutional amendment authorizing the |
|
|
legislature to exempt from ad valorem taxation real property leased |
|
|
to certain schools organized and operated primarily for the purpose |
|
|
of engaging in educational functions." |