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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize the legislature |
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to exclude from the market value of real property for ad valorem tax |
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purposes the value of any improvement, or any feature incorporated |
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in an improvement, made to the property if the primary purpose of |
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the improvement or feature is compliance with the requirements of |
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standards that address accessible design of buildings or other |
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facilities. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1, Article VIII, Texas Constitution, is |
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amended by adding Subsection (k) to read as follows: |
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(k) The Legislature by general law may exclude from the |
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market value of real property for ad valorem tax purposes the value |
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of any improvement, or any feature incorporated in an improvement, |
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made to the property if the primary purpose of the improvement or |
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feature is compliance with the requirements of the 2010 Americans |
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with Disabilities Act Standards for Accessible Design or any |
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successor standards that address accessible design of buildings or |
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other facilities and are promulgated under the Americans with |
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Disabilities Act of 1990 (42 U.S.C. Section 12101 et seq.) or a |
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successor statute. The Legislature by general law may prescribe |
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additional eligibility requirements for the exclusion of value |
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authorized by this subsection. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 5, 2019. |
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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 exclude from the market value of real property for ad |
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valorem tax purposes the value of any improvement, or any feature |
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incorporated in an improvement, made to the property if the primary |
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purpose of the improvement or feature is compliance with the |
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requirements of standards that address accessible design of |
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buildings or other facilities." |