BILL ANALYSIS

Senate Research Center	S.J.R. 57
86R15221 SMT-D	By: Bettencourt
	Property Tax
	3/18/2019
	As Filed

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

 S.J.R 57 would allow for a property tax exemption for property located in a governor-declared disaster area and that is at least 15 percent damaged by the disaster as determined by the chief appraiser.

The impact of Hurricane Harvey on the Texas coastal region in 2017 demonstrated how disasters can alter the status of many of the fundamental elements that affect the "health" of a community�the availability of housing, including public housing for low-income individuals; social networks; environmental quality; economic stability and the availability of employment; transportation access to essential goods and services; safe places for children to play and learn; access to nutritious food; and the continuation of adequate medical care. Not only did the disaster add stress to already vulnerable populations, but its effect on the population as a whole was to cause questions and concerns on property matters such as reappraisal and restoration.

Unpredictable and inefficient recovery plans take an enormous toll on disaster-affected populations. Post-disaster impacts needs to be mitigated. One way to accomplish this is providing clear guidance related valuing a person's property that was damage during a disaster.

As proposed, S.J.R. 57 proposes a constitutional amendment authorizing the legislature to provide for a temporary exemption from ad valorem taxation of a portion of the appraised value of certain property damaged by a disaster.

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 2, Article VIII, Texas Constitution, by adding Subsection (e), as follows:

(e) Authorizes the Legislature by general law to provide that a person who owns property located in the area declared by the governor to be a disaster area following a disaster is entitled to a temporary exemption from ad valorem taxation by a political subdivision of a portion of the appraised value of the property. Authorizes the Legislature by general law to prescribe the method of determining the amount of exemption authorized by this subsection and the duration of the exemption and to provide additional eligibility requirements for the exemption.

SECTION 2. Requires that the proposed constitutional amendment be submitted to the voters at an election to be held November 5, 2019. Sets forth the required language of the ballot.