SJR76 - Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property leased to certain local public entities for use as a hospital and related health care services.

  89R17517 DRS-D     By: Gutierrez S.J.R. No. 76       A JOINT RESOLUTION   proposing a constitutional amendment authorizing the legislature   to exempt from ad valorem taxation real property leased to certain   local public entities for use as a hospital and related health care   services.          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; 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; any real property that is leased to a   governmental entity established jointly by a county and a   municipality under general law to provide hospital care if the real   property is used by the governmental entity for hospital purposes   and the provision of related health care services that constitute   public purposes; and all laws exempting property from taxation   other than the property mentioned in this Section shall be null and   void.          SECTION 2.  The following temporary provision is added to   the Texas Constitution:           TEMPORARY PROVISION.     (a)     This temporary provision applies   to the constitutional amendment proposed by the 89th Legislature,   Regular Session, 2025, authorizing the legislature to exempt from   ad valorem taxation real property leased to certain local public   entities for use as a hospital and related health care services.           (b)     The amendment to Section 2(a), Article VIII, of this   constitution takes effect beginning with the tax year that begins   January 1, 2026.           (c)  This temporary provision expires January 1, 2027.          SECTION 3.  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 real property leased   to certain local public entities for use as a hospital and related   health care services."