HJR 229 Summary

• Proposes constitutional amendment to Section 3, Article VII allowing the Legislature to exempt municipal property from taxation by general law after January 1, 2017, if the property is not used for municipal or public purposes

• Amendment requires voter approval at the next general election or earlier special election specifically authorized by law

• Maintains existing automatic exemption for municipal property used exclusively for municipal or public purposes

• Allows municipalities owning property outside their boundaries to be required by general law to make payments to the taxing unit where the property is located

• Preserves existing exemptions for property used predominantly for educational, literary, scientific, religious, or charitable purposes