By: Shine, et al. (Senate Sponsor - Bettencourt) H.J.R. No. 34

(In the Senate - Received from the House April 23, 2019; May 1, 2019, read first time and referred to Committee on Property Tax; May 17, 2019, reported adversely, with favorable Committee Substitute by the following vote: Yeas 4, Nays 0; May 17, 2019, sent to printer.) Click here to see the committee vote

COMMITTEE SUBSTITUTE FOR H.J.R. No. 34 By: Bettencourt

HOUSE JOINT RESOLUTION

proposing 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.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 2, Article VIII, Texas Constitution, is amended by adding Subsection (e) to read as follows:

(e) The Legislature by general law may provide that a person who owns property located in an 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 that property. The Legislature by general law may prescribe the method of determining the amount of the exemption authorized by this subsection and the duration of the exemption and may provide additional eligibility requirements for the exemption.

SECTION 2. This proposed constitutional amendment shall be submitted to the voters at an election to be held November 5, 2019. The ballot shall be printed to permit voting for or against the proposition: "The 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."

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