86R15221 SMT-D
 
  By: Bohac H.J.R. No. 142
 
 
 
A 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."