Bill Text: TX HJR142 | 2019-2020 | 86th Legislature | Introduced
Bill Title: 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.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-03-26 - Referred to Ways & Means [HJR142 Detail]
Download: Texas-2019-HJR142-Introduced.html
| 86R15221 SMT-D | ||
| By: Bohac | H.J.R. No. 142 | |
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| 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." | ||
