86R3201 SMT-F
 
  By: Taylor S.J.R. No. 49
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment authorizing the legislature
  to provide for a temporary local option 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 if the exemption is
  adopted by the governing body of the political subdivision. 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 local option exemption from
  ad valorem taxation of a portion of the appraised value of certain
  property damaged by a disaster."