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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to exempt from ad valorem taxation real property leased to certain |
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schools organized and operated primarily for the purpose of |
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engaging in educational functions. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 2(a), Article VIII, Texas Constitution, |
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is amended to read as follows: |
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(a) All occupation taxes shall be equal and uniform upon the |
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same class of subjects within the limits of the authority levying |
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the tax; but the legislature may, by general laws, exempt from |
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taxation public property used for public purposes; actual places of |
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religious worship, also any property owned by a church or by a |
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strictly religious society for the exclusive use as a dwelling |
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place for the ministry of such church or religious society, and |
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which yields no revenue whatever to such church or religious |
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society; provided that such exemption shall not extend to more |
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property than is reasonably necessary for a dwelling place and in no |
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event more than one acre of land; any property owned by a church or |
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by a strictly religious society that owns an actual place of |
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religious worship if the property is owned for the purpose of |
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expansion of the place of religious worship or construction of a new |
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place of religious worship and the property yields no revenue |
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whatever to the church or religious society, provided that the |
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legislature by general law may provide eligibility limitations for |
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the exemption and may impose sanctions related to the exemption in |
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furtherance of the taxation policy of this subsection; any property |
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that is owned by a church or by a strictly religious society and is |
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leased by that church or strictly religious society to a person for |
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use as a school, as defined by Section 11.21, Tax Code, or a |
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successor statute, for educational purposes; any real property that |
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is leased to a person for use as a school, as defined by Section |
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11.21, Tax Code, or a successor statute, for educational purposes; |
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places of burial not held for private or corporate profit; solar or |
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wind-powered energy devices; all buildings used exclusively and |
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owned by persons or associations of persons for school purposes and |
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the necessary furniture of all schools and property used |
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exclusively and reasonably necessary in conducting any association |
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engaged in promoting the religious, educational and physical |
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development of boys, girls, young men or young women operating |
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under a State or National organization of like character; also the |
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endowment funds of such institutions of learning and religion not |
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used with a view to profit; and when the same are invested in bonds |
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or mortgages, or in land or other property which has been and shall |
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hereafter be bought in by such institutions under foreclosure sales |
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made to satisfy or protect such bonds or mortgages, that such |
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exemption of such land and property shall continue only for two |
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years after the purchase of the same at such sale by such |
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institutions and no longer, and institutions engaged primarily in |
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public charitable functions, which may conduct auxiliary |
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activities to support those charitable functions; and all laws |
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exempting property from taxation other than the property mentioned |
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in this Section shall be null and void. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies |
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to the constitutional amendment proposed by the 82nd Legislature, |
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Regular Session, 2011, authorizing the legislature to exempt from |
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ad valorem taxation real property leased to certain schools |
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organized and operated primarily for the purpose of engaging in |
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educational functions. |
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(b) The amendment to Section 2(a), Article VIII, of this |
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constitution takes effect beginning with the tax year that begins |
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January 1, 2012. |
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(c) This temporary provision expires January 1, 2013. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 8, 2011. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to authorize the |
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legislature to exempt from ad valorem taxation real property leased |
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to certain schools organized and operated primarily for the purpose |
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of engaging in educational functions." |