HBA-RBT H.J.R. 23 76(R) BILL ANALYSIS Office of House Bill AnalysisH.J.R. 23 By: Palmer Ways & Means 2/11/1999 Introduced BACKGROUND AND PURPOSE Currently, religious organizations are required to pay taxes on land even when the land does not generate any revenue. As proposed, H.J.R. 17 requires the submission to the voters of a constitutional amendment which exempts from ad valorem taxation vacant land that does not produce revenue and is owned by a church or other religious organization. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Article VIII, Texas Constitution, by adding Section 1-n, as follows: Sec. 1-n. Authorizes the legislature to exempt from ad valorem taxation vacant land owned by a church or other religious organization that does not produce revenue for the organization or another person. Authorizes the legislature to provide eligibility limitations for an exemption authorized by this section and to impose sanctions in the event the land is sold by the organization or produces revenue for the organization or another person. SECTION 2. Requires this proposed constitutional amendment to be submitted to the voters at an election to be held November 2, 1999. Requires the ballot to be printed to permit voting for or against the proposition and sets forth the required language for the ballot.