| 1 | 1 | | 81R398 UM-F |
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| 2 | 2 | | By: Chisum H.B. No. 132 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the exemption from ad valorem taxation of property |
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| 8 | 8 | | owned by organizations engaged primarily in performing charitable |
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| 9 | 9 | | functions. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 11.184(c), Tax Code, is amended to read |
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| 12 | 12 | | as follows: |
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| 13 | 13 | | (c) A [If approved under Subsection (b), a] qualified |
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| 14 | 14 | | charitable organization is entitled to an exemption from taxation |
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| 15 | 15 | | of: |
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| 16 | 16 | | (1) the buildings and other real property and the |
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| 17 | 17 | | tangible personal property that: |
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| 18 | 18 | | (A) are owned by the organization; and |
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| 19 | 19 | | (B) except as permitted by Subsection (d), are |
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| 20 | 20 | | used exclusively by the organization and other organizations |
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| 21 | 21 | | eligible for an exemption from taxation under this section or |
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| 22 | 22 | | Section 11.18; and |
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| 23 | 23 | | (2) the real property owned by the organization |
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| 24 | 24 | | consisting of: |
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| 25 | 25 | | (A) an incomplete improvement that: |
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| 26 | 26 | | (i) is under active construction or other |
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| 27 | 27 | | physical preparation; and |
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| 28 | 28 | | (ii) is designed and intended to be used |
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| 29 | 29 | | exclusively by the organization and other organizations eligible |
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| 30 | 30 | | for an exemption from taxation under this section or Section 11.18; |
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| 31 | 31 | | and |
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| 32 | 32 | | (B) the land on which the incomplete improvement |
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| 33 | 33 | | is located that will be reasonably necessary for the use of the |
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| 34 | 34 | | improvement by the organization and other organizations eligible |
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| 35 | 35 | | for an exemption from taxation under this section or Section 11.18. |
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| 36 | 36 | | SECTION 2. Section 11.184(b), Tax Code, is repealed. |
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| 37 | 37 | | SECTION 3. This Act applies only to ad valorem taxes imposed |
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| 38 | 38 | | for a tax year that begins on or after the effective date of this |
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| 39 | 39 | | Act. |
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| 40 | 40 | | SECTION 4. This Act takes effect January 1, 2010. |
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