Bill Text: TX SJR57 | 2019-2020 | 86th Legislature | Engrossed
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: Slight Partisan Bill (Republican 4-2)
Status: (Engrossed - Dead) 2019-05-01 - Left pending in committee [SJR57 Detail]
Download: Texas-2019-SJR57-Engrossed.html
By: Bettencourt, et al. | S.J.R. No. 57 | |
SENATE JOINT RESOLUTION |
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." |