Texas House Bill HB2460

Texas 2009 - 81st Regular

Caption

Relating to the exemption from ad valorem tax of certain property owned by a religious organization.

Impact

The implications of HB2460 are significant for religious organizations as it seeks to consolidate exemptions for various property types utilized for worship and clerical housing. By clearly outlining what is considered necessary for worship activities, the bill might enhance the ability of religious organizations to secure exemptions that previously might have been ambiguous. This could potentially alleviate financial burdens on these entities, allowing them to allocate more resources towards community services and religious activities rather than taxes.

Summary

House Bill 2460 aims to amend existing tax code provisions related to the ad valorem tax exemption for certain properties owned by religious organizations in Texas. The bill specifies the real and tangible personal properties that are eligible for tax exemption, particularly those that serve as places of regular worship or residences for clergy members. The intent of the bill is to provide a clearer definition of what constitutes properties engaged in worship activities, which could help religious organizations navigate their tax obligations more easily.

Contention

Notable points of contention surrounding this bill could arise from questions about the potential increase in tax exemptions for religious organizations, which some may view as a preferential treatment over other non-religious entities. Critics may argue that expanding tax exemptions for religious properties could reduce the tax base available for public services, which might disproportionately affect local governments seeking to fund public schools and infrastructure. Moreover, there may be discussions about the limitations imposed by the bill on revenue generation for municipalities and whether such moves align with broader fiscal responsibilities.