Texas 2009 - 81st Regular

Texas House Bill HB2628 Compare Versions

The same version is selected twice. Please select two different versions to compare.

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	H.B. No. 2628
2	2
3	3
4	4	AN ACT
5	5	relating to an exemption from ad valorem taxation of certain
6	6	property owned by a charitable organization and used in providing
7	7	housing and related services to certain individuals.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 11.18(d), Tax Code, as amended by
10	10	Chapters 1034 (H.B. 1742) and 1341 (S.B. 1908), Acts of the 80th
11	11	Legislature, Regular Session, 2007, is reenacted and amended to
12	12	read as follows:
13	13	(d) A charitable organization must be organized exclusively
14	14	to perform religious, charitable, scientific, literary, or
15	15	educational purposes and, except as permitted by Subsections (h)
16	16	and (l), engage exclusively in performing one or more of the
17	17	following charitable functions:
18	18	(1) providing medical care without regard to the
19	19	beneficiaries' ability to pay, which in the case of a nonprofit
20	20	hospital or hospital system means providing charity care and
21	21	community benefits in accordance with Section 11.1801;
22	22	(2) providing support or relief to orphans,
23	23	delinquent, dependent, or handicapped children in need of
24	24	residential care, abused or battered spouses or children in need of
25	25	temporary shelter, the impoverished, or victims of natural disaster
26	26	without regard to the beneficiaries' ability to pay;
27	27	(3) providing support to elderly persons, including
28	28	the provision of recreational or social activities and facilities
29	29	designed to address the special needs of elderly persons, or to the
30	30	handicapped, without regard to the beneficiaries' ability to pay;
31	31	(4) preserving a historical landmark or site;
32	32	(5) promoting or operating a museum, zoo, library,
33	33	theater of the dramatic or performing arts, or symphony orchestra
34	34	or choir;
35	35	(6) promoting or providing humane treatment of
36	36	animals;
37	37	(7) acquiring, storing, transporting, selling, or
38	38	distributing water for public use;
39	39	(8) answering fire alarms and extinguishing fires with
40	40	no compensation or only nominal compensation to the members of the
41	41	organization;
42	42	(9) promoting the athletic development of boys or
43	43	girls under the age of 18 years;
44	44	(10) preserving or conserving wildlife;
45	45	(11) promoting educational development through loans
46	46	or scholarships to students;
47	47	(12) providing halfway house services pursuant to a
48	48	certification as a halfway house by the parole [pardons and
49	49	paroles] division of the Texas Department of Criminal Justice;
50	50	(13) providing permanent housing and related social,
51	51	health care, and educational facilities for persons who are 62
52	52	years of age or older without regard to the residents' ability to
53	53	pay;
54	54	(14) promoting or operating an art gallery, museum, or
55	55	collection, in a permanent location or on tour, that is open to the
56	56	public;
57	57	(15) providing for the organized solicitation and
58	58	collection for distributions through gifts, grants, and agreements
59	59	to nonprofit charitable, education, religious, and youth
60	60	organizations that provide direct human, health, and welfare
61	61	services;
62	62	(16) performing biomedical or scientific research or
63	63	biomedical or scientific education for the benefit of the public;
64	64	(17) operating a television station that produces or
65	65	broadcasts educational, cultural, or other public interest
66	66	programming and that receives grants from the Corporation for
67	67	Public Broadcasting under 47 U.S.C. Section 396, as amended;
68	68	(18) providing housing for low-income and
69	69	moderate-income families, for unmarried individuals 62 years of age
70	70	or older, for handicapped individuals, and for families displaced
71	71	by urban renewal, through the use of trust assets that are
72	72	irrevocably and, pursuant to a contract entered into before
73	73	December 31, 1972, contractually dedicated on the sale or
74	74	disposition of the housing to a charitable organization that
75	75	performs charitable functions described by Subdivision (9);
76	76	(19) providing housing and related services to persons
77	77	who are 62 years of age or older in a retirement community, if the
78	78	retirement community provides independent living services,
79	79	assisted living services, and nursing services to its residents on
80	80	a single campus:
81	81	(A) without regard to the residents' ability to
82	82	pay; or
83	83	(B) in which at least four percent of the
84	84	retirement community's combined net resident revenue is provided in
85	85	charitable care to its residents;
86	86	(20) providing housing on a cooperative basis to
87	87	students of an institution of higher education if:
88	88	(A) the organization is exempt from federal
89	89	income taxation under Section 501(a), Internal Revenue Code of
90	90	1986, as amended, by being listed as an exempt entity under Section
91	91	501(c)(3) of that code;
92	92	(B) membership in the organization is open to all
93	93	students enrolled in the institution and is not limited to those
94	94	chosen by current members of the organization;
95	95	(C) the organization is governed by its members;
96	96	and
97	97	(D) the members of the organization share the
98	98	responsibility for managing the housing;
99	99	(21) acquiring, holding, and transferring unimproved
100	100	real property under an urban land bank demonstration program
101	101	established under Chapter 379C, Local Government Code, as or on
102	102	behalf of a land bank; [or]
103	103	(22) acquiring, holding, and transferring unimproved
104	104	real property under an urban land bank program established under
105	105	Chapter 379E, Local Government Code, as or on behalf of a land bank;
106	106	or
107	107	(23) providing housing and related services to
108	108	individuals who:
109	109	(A) are unaccompanied and homeless and have a
110	110	disabling condition; and
111	111	(B) have been continuously homeless for a year or
112	112	more or have had at least four episodes of homelessness in the
113	113	preceding three years.
114	114	SECTION 2. Section 11.18, Tax Code, is amended by adding
115	115	Subsection (p) to read as follows:
116	116	(p) The exemption authorized by Subsection (d)(23) applies
117	117	only to improvements that:
118	118	(1) are owned by a charitable organization that has
119	119	been in existence for at least 10 years;
120	120	(2) are used to provide housing and related services
121	121	to individuals described by that subsection; and
122	122	(3) are located on a single campus owned by a
123	123	municipality with a population of more than 600,000 and less than
124	124	700,000.
125	125	SECTION 3. This Act applies only to an ad valorem tax year
126	126	that begins on or after the effective date of this Act.
127	127	SECTION 4. This Act takes effect January 1, 2010.
128	128	______________________________ ______________________________
129	129	President of the Senate Speaker of the House
130	130	I certify that H.B. No. 2628 was passed by the House on May 5,
131	131	2009, by the following vote: Yeas 144, Nays 0, 1 present, not
132	132	voting.
133	133	______________________________
134	134	Chief Clerk of the House
135	135	I certify that H.B. No. 2628 was passed by the Senate on May
136	136	19, 2009, by the following vote: Yeas 30, Nays 0.
137	137	______________________________
138	138	Secretary of the Senate
139	139	APPROVED: _____________________
140	140	Date
141	141	_____________________
142	142	Governor