Bill Text: TX SJR52 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property leased to certain schools organized and operated primarily for the purpose of engaging in educational functions.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2013-04-11 - Left pending in subcommittee [SJR52 Detail]
Download: Texas-2013-SJR52-Introduced.html
| 83R6225 CJC-D | ||
| By: Taylor | S.J.R. No. 52 | |
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| proposing a constitutional amendment authorizing the legislature | ||
| to exempt from ad valorem taxation real property leased to certain | ||
| schools organized and operated primarily for the purpose of | ||
| engaging in educational functions. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 2(a), Article VIII, Texas Constitution, | ||
| is amended to read as follows: | ||
| (a) All occupation taxes shall be equal and uniform upon the | ||
| same class of subjects within the limits of the authority levying | ||
| the tax; but the legislature may, by general laws, exempt from | ||
| taxation public property used for public purposes; actual places of | ||
| religious worship, also any property owned by a church or by a | ||
| strictly religious society for the exclusive use as a dwelling | ||
| place for the ministry of such church or religious society, and | ||
| which yields no revenue whatever to such church or religious | ||
| society; provided that such exemption shall not extend to more | ||
| property than is reasonably necessary for a dwelling place and in no | ||
| event more than one acre of land; any property owned by a church or | ||
| by a strictly religious society that owns an actual place of | ||
| religious worship if the property is owned for the purpose of | ||
| expansion of the place of religious worship or construction of a new | ||
| place of religious worship and the property yields no revenue | ||
| whatever to the church or religious society, provided that the | ||
| legislature by general law may provide eligibility limitations for | ||
| the exemption and may impose sanctions related to the exemption in | ||
| furtherance of the taxation policy of this subsection; any property | ||
| that is owned by a church or by a strictly religious society and is | ||
| leased by that church or strictly religious society to a person for | ||
| use as a school, as defined by Section 11.21, Tax Code, or a | ||
| successor statute, for educational purposes; any real property that | ||
| is leased to a person for use as a school, as defined by Section | ||
| 11.21, Tax Code, or a successor statute, for educational purposes; | ||
| places of burial not held for private or corporate profit; solar or | ||
| wind-powered energy devices; all buildings used exclusively and | ||
| owned by persons or associations of persons for school purposes and | ||
| the necessary furniture of all schools and property used | ||
| exclusively and reasonably necessary in conducting any association | ||
| engaged in promoting the religious, educational and physical | ||
| development of boys, girls, young men or young women operating | ||
| under a State or National organization of like character; also the | ||
| endowment funds of such institutions of learning and religion not | ||
| used with a view to profit; and when the same are invested in bonds | ||
| or mortgages, or in land or other property which has been and shall | ||
| hereafter be bought in by such institutions under foreclosure sales | ||
| made to satisfy or protect such bonds or mortgages, that such | ||
| exemption of such land and property shall continue only for two | ||
| years after the purchase of the same at such sale by such | ||
| institutions and no longer, and institutions engaged primarily in | ||
| public charitable functions, which may conduct auxiliary | ||
| activities to support those charitable functions; and all laws | ||
| exempting property from taxation other than the property mentioned | ||
| in this Section shall be null and void. | ||
| SECTION 2. The following temporary provision is added to | ||
| the Texas Constitution: | ||
| TEMPORARY PROVISION. (a) This temporary provision applies | ||
| to the constitutional amendment proposed by the 83rd Legislature, | ||
| Regular Session, 2013, authorizing the legislature to exempt from | ||
| ad valorem taxation real property leased to certain schools | ||
| organized and operated primarily for the purpose of engaging in | ||
| educational functions. | ||
| (b) The amendment to Section 2(a), Article VIII, of this | ||
| constitution takes effect beginning with the tax year that begins | ||
| January 1, 2014. | ||
| (c) This temporary provision expires January 1, 2015. | ||
| SECTION 3. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 5, 2013. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment authorizing the | ||
| legislature to exempt from ad valorem taxation real property leased | ||
| to certain schools organized and operated primarily for the purpose | ||
| of engaging in educational functions." | ||
