Bill Text: TX HJR137 | 2023-2024 | 88th Legislature | Introduced

Texas House Joint Resolution 137

Introduced

Bill Title: Proposing a constitutional amendment providing that real property not held for profit that is used exclusively for human burial is not subject to seizure or sale for delinquent ad valorem taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2023-03-15 - Referred to Ways & Means [HJR137 Detail]

Download: Texas-2023-HJR137-Introduced.html

	88R12852 SHH-D

	By: Kuempel	H.J.R. No. 137



	A JOINT RESOLUTION
	proposing a constitutional amendment providing that real property
	not held for profit that is used exclusively for human burial is not
	subject to seizure or sale for delinquent ad valorem taxes.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 13(a), Article VIII, Texas Constitution,
	is amended to read as follows:
	(a) Except as provided by Section 15(b) of this article,
	provision [~~Provision~~] shall be made by the Legislature for the sale
	of a sufficient portion of all lands and other property for the
	taxes due thereon that have not been paid.
	SECTION 2. Section 15, Article VIII, Texas Constitution, is
	amended to read as follows:
	Sec. 15. (a) Except as provided by Subsection (b) of this
	section, the [~~The~~] annual assessment made upon landed property
	shall be a special lien thereon; and all property, both real and
	personal, belonging to any delinquent tax payer shall be liable to
	seizure and sale for the payment of all the taxes and penalties due
	by such delinquent; and such property may be sold for the payment of
	the taxes and penalties due by such delinquent, under such
	regulations as the Legislature may provide.
	(b) Real property not held for profit that is used
	exclusively for human burial is not subject to seizure or sale for
	the payment of delinquent taxes or penalties.
	SECTION 3. This proposed constitutional amendment shall be
	submitted to the voters at an election to be held November 7, 2023.
	The ballot shall be printed to permit voting for or against the
	proposition: "The constitutional amendment providing that real
	property not held for profit that is used exclusively for human
	burial is not subject to seizure or sale for delinquent ad valorem
	taxes."