81R9972 JE-D
By: Harper-Brown H.B. No. 2460
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem tax of certain property
owned by a religious organization.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.20(a), Tax Code, is amended to read as
follows:
(a) An organization that qualifies as a religious
organization as provided by Subsection (c) is entitled to an
exemption from taxation of:
(1) the real property that is owned by the religious
organization, is used primarily as a place of regular religious
worship, and is reasonably necessary for engaging in religious
worship;
(2) the tangible personal property that is owned by
the religious organization and is reasonably necessary for engaging
in worship at the place of worship specified in Subdivision (1);
(3) the real property that is owned by the religious
organization and is reasonably necessary for use as a residence
(but not more than one acre of land for each residence) if the
property:
(A) is used exclusively as a residence for those
individuals whose principal occupation is to serve in the clergy of
the religious organization or is vacant but was used exclusively
for that purpose immediately before becoming vacant; and
(B) produces no revenue for the religious
organization;
(4) the tangible personal property that is owned by
the religious organization and is reasonably necessary for use of
the residence specified by Subdivision (3);
(5) the real property owned by the religious
organization consisting of:
(A) an incomplete improvement that is under
active construction or other physical preparation and that is
designed and intended to be used by the religious organization as a
place of regular religious worship when complete; and
(B) the land on which the incomplete improvement
is located that will be reasonably necessary for the religious
organization's use of the improvement as a place of regular
religious worship;
(6) the land that the religious organization owns for
the purpose of expansion of the religious organization's place of
regular religious worship or construction of a new place of regular
religious worship if:
(A) the religious organization qualifies other
property, including a portion of the same tract or parcel of land,
owned by the organization for an exemption under Subdivision (1) or
(5); and
(B) the land produces no revenue for the
religious organization; and
(7) the real property owned by the religious
organization that is leased to another person and used by that
person for the operation of a school that qualifies as a school
under Section 11.21(d).
SECTION 2. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2010.