Texas 2021 - 87th Regular

Texas Senate Bill SB330

Caption

Relating to the exemption from ad valorem taxation of property owned by a charitable organization that provides a meeting place and support services for organizations that provide assistance to persons with substance use disorders and their families.

Impact

The legislation amends Section 11.18 of the Texas Tax Code by including a specific category for properties used by organizations that provide necessary support to individuals facing substance use issues. As a result, these organizations can operate without the financial strain of property taxes, thereby enhancing their ability to provide comprehensive assistance, including counseling, rehabilitation services, and community integration. The bill is likely to have a significant positive impact on local communities by bolstering the resources available to aid individuals and families affected by substance use disorders.

Summary

SB330 aims to provide an exemption from ad valorem taxation for properties owned by charitable organizations that serve as meeting places and support service providers for groups assisting individuals dealing with substance use disorders and their families. This bill represents an effort to alleviate the financial burden on such organizations, allowing them to allocate more resources towards their mission of supporting affected individuals and families. By exempting these properties from certain taxes, the legislation seeks to encourage the establishment and operation of these charitable services within communities.

Conclusion

Overall, SB330 seeks to address important public health issues by fostering an environment that supports the needs of individuals impacted by substance use disorders. As this legislation moves forward, ongoing discussions may focus on balancing the benefits offered to charitable organizations with the financial implications for local governments and the broader community.

Contention

Although the bill appears to have widespread support among legislators aiming to enhance mental health and addiction services, potential points of contention could arise regarding the definition of qualifying organizations and the parameters for receiving the tax exemptions. Stakeholders may debate over who qualifies as a charitable organization under this bill and the implications of such exemptions on local tax revenues. Additionally, concerns may be raised about the effectiveness and management of the supported organizations, particularly how they utilize the financial relief provided by the tax exemptions.

Companion Bills

No companion bills found.

Previously Filed As

TX SB2352

Relating to the exemption from ad valorem taxation of property owned by a charitable organization that provides a meeting place and support services for organizations that provide assistance to persons with substance use disorders and their families.

TX SB719

Relating to an exemption from ad valorem taxation of property owned by a charitable organization that provides services related to the placement of a child in a foster or adoptive home.

TX HB741

Relating to an exemption from ad valorem taxation of property owned by a charitable organization and used to provide child-care services.

TX HB3691

Relating to the exemption from ad valorem taxation of certain property owned by a charitable organization that is engaged in providing housing and related facilities and services to persons who are at least 62 years of age.

TX SB1255

Relating to the exemption from ad valorem taxation of certain property owned by a charitable organization that is engaged in providing housing and related facilities and services to persons who are at least 62 years of age.

TX HB581

Relating to an exemption from ad valorem taxation of real property owned by a charitable organization for the purpose of renting the property at below-market rates to low-income and moderate-income households.

TX SB2398

Relating to an exemption from ad valorem taxation of real property owned by a charitable organization for the purpose of renting the property at below-market rates to low-income and moderate-income households.

TX SB1774

Relating to the exemption from ad valorem taxation of real property owned by certain charitable organizations.

TX HB456

Relating to an exemption from ad valorem taxation of certain interests in a mineral in place owned by certain charitable organizations.

TX HB4851

Relating to an exemption from ad valorem taxation of the real and personal property owned and exclusively used by a labor organization for the organization's operations.

Similar Bills

No similar bills found.