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.