83R9129 TJB-D
	By: Harper-Brown	H.J.R. No. 133

	A JOINT RESOLUTION
	proposing a constitutional amendment to authorize a political
	subdivision of this state to extend the number of days that certain
	tangible personal property that is exempt from ad valorem taxation
	due to its location in this state for a temporary period may be
	located in this state for purposes of qualifying for the tax
	exemption.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 1-j, Article VIII, Texas Constitution,
	is amended by amending Subsection (a) and adding Subsection (d) to
	read as follows:
	(a)  To promote economic development in the State, goods,
	wares, merchandise, other tangible personal property, and ores,
	other than oil, natural gas, and other petroleum products, are
	exempt from ad valorem taxation by a political subdivision of this
	State if:
	(1)  the property is acquired in or imported into this
	State to be forwarded outside this State, whether or not the
	intention to forward the property outside this State is formed or
	the destination to which the property is forwarded is specified
	when the property is acquired in or imported into this State;
	(2)  the property is detained in this State for
	assembling, storing, manufacturing, processing, or fabricating
	purposes by the person who acquired or imported the property; and
	(3)  the property is transported outside of this State
	not later than:
	(A)  175 days after the date the person acquired
	or imported the property in this State; or
	(B)  a later date established by the governing
	body of the political subdivision under Subsection (d) of this
	section.
	(d)  The governing body of a political subdivision, in the
	manner provided by law for official action, may extend the date by
	which property exempted from ad valorem taxation under this section
	must be transported outside the State to a date not later than the
	730th day after the date the person acquired or imported the
	property in this State. An extension adopted by official action
	under this subsection applies only to the exemption from ad valorem
	taxation by the political subdivision adopting the extension. The
	legislature by general law may provide the manner by which the
	governing body may extend the period of time as authorized by this
	subsection.
	SECTION 2.  Section 1-n, Article VIII, Texas Constitution,
	as proposed by S.J.R. 6, 77th Legislature, Regular Session, 2001,
	is amended by amending Subsection (a) and adding Subsection (f) to
	read as follows:
	(a)  To promote economic development in this state, the
	legislature by general law may exempt from ad valorem taxation by a
	political subdivision of this state goods, wares, merchandise,
	other tangible personal property, and ores, other than oil, natural
	gas, and other petroleum products, if:
	(1)  the property is acquired in or imported into this
	state to be forwarded to another location in this state or outside
	this state, whether or not the intention to forward the property to
	another location in this state or outside this state is formed or
	the destination to which the property is forwarded is specified
	when the property is acquired in or imported into this state;
	(2)  the property is detained at a location in this
	state that is not owned or under the control of the property owner
	for assembling, storing, manufacturing, processing, or fabricating
	purposes by the person who acquired or imported the property; and
	(3)  the property is transported to another location in
	this state or outside this state not later than:
	(A)  270 days after the date the person acquired
	the property in or imported the property into this state; or
	(B)  a later date established by the governing
	body of the political subdivision under Subsection (f) of this
	section.
	(f)  The governing body of a political subdivision, in the
	manner provided by law for official action, may extend the date by
	which property exempted from ad valorem taxation under this section
	must be transported outside the state to a date not later than the
	730th day after the date the person acquired the property in or
	imported the property into this state. An extension adopted by
	official action under this subsection applies only to the exemption
	from ad valorem taxation by the political subdivision adopting the
	extension. The legislature by general law may provide the manner by
	which the governing body may extend the period of time as authorized
	by this subsection.
	SECTION 3.  The following temporary provision is added to
	the Texas Constitution:
	TEMPORARY PROVISION. (a) This temporary provision applies
	to the constitutional amendment proposed by the 83rd Legislature,
	Regular Session, 2013, to authorize a political subdivision of this
	state to extend the number of days that certain tangible personal
	property that is exempt from ad valorem taxation due to its location
	in this state for a temporary period may be located in this state
	for purposes of qualifying for the tax exemption.
	(b)  The amendments to Sections 1-j(a) and 1-n(a), Article
	VIII, of this constitution and the addition of Sections 1-j(d) and
	1-n(f), Article VIII, to this constitution take effect January 1,
	2014, and apply only to a tax year that begins on or after that date.
	(c)  This temporary provision expires January 1, 2015.
	SECTION 4.  This proposed constitutional amendment shall be
	submitted to the voters at an election to be held November 5, 2013.
	The ballot shall be printed to permit voting for or against the
	proposition: "The constitutional amendment to authorize a
	political subdivision of this state to extend the number of days
	that certain tangible personal property that is exempt from ad
	valorem taxation due to its location in this state for a temporary
	period may be located in this state for purposes of qualifying for
	the tax exemption."