| 1 | 1 | | 81R9972 JE-D |
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| 2 | 2 | | By: Harper-Brown H.B. No. 2460 |
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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 tax of certain property |
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| 8 | 8 | | owned by a religious organization. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 11.20(a), Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | (a) An organization that qualifies as a religious |
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| 13 | 13 | | organization as provided by Subsection (c) is entitled to an |
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| 14 | 14 | | exemption from taxation of: |
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| 15 | 15 | | (1) the real property that is owned by the religious |
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| 16 | 16 | | organization, is used primarily as a place of regular religious |
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| 17 | 17 | | worship, and is reasonably necessary for engaging in religious |
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| 18 | 18 | | worship; |
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| 19 | 19 | | (2) the tangible personal property that is owned by |
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| 20 | 20 | | the religious organization and is reasonably necessary for engaging |
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| 21 | 21 | | in worship at the place of worship specified in Subdivision (1); |
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| 22 | 22 | | (3) the real property that is owned by the religious |
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| 23 | 23 | | organization and is reasonably necessary for use as a residence |
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| 24 | 24 | | (but not more than one acre of land for each residence) if the |
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| 25 | 25 | | property: |
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| 26 | 26 | | (A) is used exclusively as a residence for those |
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| 27 | 27 | | individuals whose principal occupation is to serve in the clergy of |
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| 28 | 28 | | the religious organization or is vacant but was used exclusively |
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| 29 | 29 | | for that purpose immediately before becoming vacant; and |
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| 30 | 30 | | (B) produces no revenue for the religious |
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| 31 | 31 | | organization; |
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| 32 | 32 | | (4) the tangible personal property that is owned by |
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| 33 | 33 | | the religious organization and is reasonably necessary for use of |
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| 34 | 34 | | the residence specified by Subdivision (3); |
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| 35 | 35 | | (5) the real property owned by the religious |
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| 36 | 36 | | organization consisting of: |
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| 37 | 37 | | (A) an incomplete improvement that is under |
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| 38 | 38 | | active construction or other physical preparation and that is |
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| 39 | 39 | | designed and intended to be used by the religious organization as a |
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| 40 | 40 | | place of regular religious worship when complete; and |
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| 41 | 41 | | (B) the land on which the incomplete improvement |
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| 42 | 42 | | is located that will be reasonably necessary for the religious |
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| 43 | 43 | | organization's use of the improvement as a place of regular |
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| 44 | 44 | | religious worship; |
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| 45 | 45 | | (6) the land that the religious organization owns for |
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| 46 | 46 | | the purpose of expansion of the religious organization's place of |
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| 47 | 47 | | regular religious worship or construction of a new place of regular |
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| 48 | 48 | | religious worship if: |
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| 49 | 49 | | (A) the religious organization qualifies other |
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| 50 | 50 | | property, including a portion of the same tract or parcel of land, |
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| 51 | 51 | | owned by the organization for an exemption under Subdivision (1) or |
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| 52 | 52 | | (5); and |
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| 53 | 53 | | (B) the land produces no revenue for the |
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| 54 | 54 | | religious organization; and |
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| 55 | 55 | | (7) the real property owned by the religious |
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| 56 | 56 | | organization that is leased to another person and used by that |
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| 57 | 57 | | person for the operation of a school that qualifies as a school |
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| 58 | 58 | | under Section 11.21(d). |
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| 59 | 59 | | SECTION 2. This Act applies only to ad valorem taxes imposed |
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| 60 | 60 | | for a tax year beginning on or after the effective date of this Act. |
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| 61 | 61 | | SECTION 3. This Act takes effect January 1, 2010. |
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