HJR157 - Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation the amount of the appraised value of real property that arises from the installation or construction on the property of a generator that is primarily for the production and distribution of energy for on-site use.

  89R13362 CS-D     By: Landgraf H.J.R. No. 157       A JOINT RESOLUTION   proposing a constitutional amendment authorizing the legislature   to exempt from ad valorem taxation the amount of the appraised value   of real property that arises from the installation or construction   on the property of a generator that is primarily for the production   and distribution of energy for on-site use.          BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 2(a), Article VIII, Texas Constitution,   is amended to read as follows:          (a)  All occupation taxes shall be equal and uniform upon the   same class of subjects within the limits of the authority levying   the tax; but the legislature may, by general laws, exempt from   taxation public property used for public purposes; actual places of   religious worship, also any property owned by a church or by a   strictly religious society for the exclusive use as a dwelling   place for the ministry of such church or religious society, and   which yields no revenue whatever to such church or religious   society; provided that such exemption shall not extend to more   property than is reasonably necessary for a dwelling place and in no   event more than one acre of land; any property owned by a church or   by a strictly religious society that owns an actual place of   religious worship if the property is owned for the purpose of   expansion of the place of religious worship or construction of a new   place of religious worship and the property yields no revenue   whatever to the church or religious society, provided that the   legislature by general law may provide eligibility limitations for   the exemption and may impose sanctions related to the exemption in   furtherance of the taxation policy of this subsection; any property   that is owned by a church or by a strictly religious society and is   leased by that church or strictly religious society to a person for   use as a school, as defined by Section 11.21, Tax Code, or a   successor statute, for educational purposes; places of burial not   held for private or corporate profit; solar or wind-powered energy   devices; electric generators that are primarily for production and   distribution of energy for on-site use; all buildings used   exclusively and owned by persons or associations of persons for   school purposes and the necessary furniture of all schools and   property used exclusively and reasonably necessary in conducting   any association engaged in promoting the religious, educational and   physical development of boys, girls, young men or young women   operating under a State or National organization of like character;   also the endowment funds of such institutions of learning and   religion not used with a view to profit; and when the same are   invested in bonds or mortgages, or in land or other property which   has been and shall hereafter be bought in by such institutions under   foreclosure sales made to satisfy or protect such bonds or   mortgages, that such exemption of such land and property shall   continue only for two years after the purchase of the same at such   sale by such institutions and no longer, and institutions engaged   primarily in public charitable functions, which may conduct   auxiliary activities to support those charitable functions; and all   laws exempting property from taxation other than the property   mentioned in this Section shall be null and void.          SECTION 2.  This proposed constitutional amendment shall be   submitted to the voters at an election to be held November 4, 2025.   The ballot shall be printed to permit voting for or against the   proposition: "The constitutional amendment authorizing the   legislature to exempt from ad valorem taxation the amount of the   appraised value of real property that arises from the installation   or construction on the property of a generator that is primarily for   the production and distribution of energy for on-site use."