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SENATE JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to provide for a temporary exemption from ad valorem taxation of a |
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portion of the appraised value of certain property damaged by a |
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disaster. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 2, Article VIII, Texas Constitution, is |
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amended by adding Subsection (e) to read as follows: |
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(e) The Legislature by general law may provide that a person |
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who owns property located in an area declared by the governor to be |
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a disaster area following a disaster is entitled to a temporary |
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exemption from ad valorem taxation by a political subdivision of a |
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portion of the appraised value of that property. The Legislature by |
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general law may prescribe the method of determining the amount of |
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the exemption authorized by this subsection and the duration of the |
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exemption and may provide additional eligibility requirements for |
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the exemption. |
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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 authorizing the |
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legislature to provide for a temporary exemption from ad valorem |
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taxation of a portion of the appraised value of certain property |
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damaged by a disaster." |
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