Texas 2009 - 81st Regular

Texas House Bill HB3133 Compare Versions

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1	1	81R22899 JE-D
2	2	By: Gallego, Moody H.B. No. 3133
3	3	Substitute the following for H.B. No. 3133:
4	4	By: Oliveira C.S.H.B. No. 3133
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the exemption from ad valorem taxation of property
10	10	owned by certain charitable organizations.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 11.18(d), Tax Code, as amended by
13	13	Chapters 1034 (H.B. 1742) and 1341 (S.B. 1908), Acts of the 80th
14	14	Legislature, Regular Session, 2007, is reenacted and amended to
15	15	read as follows:
16	16	(d) A charitable organization must be organized exclusively
17	17	to perform religious, charitable, scientific, literary, or
18	18	educational purposes and, except as permitted by Subsections (h)
19	19	and (l), engage exclusively in performing one or more of the
20	20	following charitable functions:
21	21	(1) providing medical care without regard to the
22	22	beneficiaries' ability to pay, which in the case of a nonprofit
23	23	hospital or hospital system means providing charity care and
24	24	community benefits in accordance with Section 11.1801;
25	25	(2) providing support or relief to orphans,
26	26	delinquent, dependent, or handicapped children in need of
27	27	residential care, abused or battered spouses or children in need of
28	28	temporary shelter, the impoverished, or victims of natural disaster
29	29	without regard to the beneficiaries' ability to pay;
30	30	(3) providing support without regard to the
31	31	beneficiaries' ability to pay to:
32	32	(A) elderly persons, including the provision of:
33	33	(i) recreational or social activities; and
34	34	(ii) facilities designed to address the
35	35	special needs of elderly persons; [,] or
36	36	(B) [to] the handicapped, including training and
37	37	employment under 41 U.S.C. Sections 46-48c:
38	38	(i) in the production of commodities; or
39	39	(ii) in the provision of services [without
40	40	regard to the beneficiaries' ability to pay];
41	41	(4) preserving a historical landmark or site;
42	42	(5) promoting or operating a museum, zoo, library,
43	43	theater of the dramatic or performing arts, or symphony orchestra
44	44	or choir;
45	45	(6) promoting or providing humane treatment of
46	46	animals;
47	47	(7) acquiring, storing, transporting, selling, or
48	48	distributing water for public use;
49	49	(8) answering fire alarms and extinguishing fires with
50	50	no compensation or only nominal compensation to the members of the
51	51	organization;
52	52	(9) promoting the athletic development of boys or
53	53	girls under the age of 18 years;
54	54	(10) preserving or conserving wildlife;
55	55	(11) promoting educational development through loans
56	56	or scholarships to students;
57	57	(12) providing halfway house services pursuant to a
58	58	certification as a halfway house by the parole [pardons and
59	59	paroles] division of the Texas Department of Criminal Justice;
60	60	(13) providing permanent housing and related social,
61	61	health care, and educational facilities for persons who are 62
62	62	years of age or older without regard to the residents' ability to
63	63	pay;
64	64	(14) promoting or operating an art gallery, museum, or
65	65	collection, in a permanent location or on tour, that is open to the
66	66	public;
67	67	(15) providing for the organized solicitation and
68	68	collection for distributions through gifts, grants, and agreements
69	69	to nonprofit charitable, education, religious, and youth
70	70	organizations that provide direct human, health, and welfare
71	71	services;
72	72	(16) performing biomedical or scientific research or
73	73	biomedical or scientific education for the benefit of the public;
74	74	(17) operating a television station that produces or
75	75	broadcasts educational, cultural, or other public interest
76	76	programming and that receives grants from the Corporation for
77	77	Public Broadcasting under 47 U.S.C. Section 396, as amended;
78	78	(18) providing housing for low-income and
79	79	moderate-income families, for unmarried individuals 62 years of age
80	80	or older, for handicapped individuals, and for families displaced
81	81	by urban renewal, through the use of trust assets that are
82	82	irrevocably and, pursuant to a contract entered into before
83	83	December 31, 1972, contractually dedicated on the sale or
84	84	disposition of the housing to a charitable organization that
85	85	performs charitable functions described by Subdivision (9);
86	86	(19) providing housing and related services to persons
87	87	who are 62 years of age or older in a retirement community, if the
88	88	retirement community provides independent living services,
89	89	assisted living services, and nursing services to its residents on
90	90	a single campus:
91	91	(A) without regard to the residents' ability to
92	92	pay; or
93	93	(B) in which at least four percent of the
94	94	retirement community's combined net resident revenue is provided in
95	95	charitable care to its residents;
96	96	(20) providing housing on a cooperative basis to
97	97	students of an institution of higher education if:
98	98	(A) the organization is exempt from federal
99	99	income taxation under Section 501(a), Internal Revenue Code of
100	100	1986, as amended, by being listed as an exempt entity under Section
101	101	501(c)(3) of that code;
102	102	(B) membership in the organization is open to all
103	103	students enrolled in the institution and is not limited to those
104	104	chosen by current members of the organization;
105	105	(C) the organization is governed by its members;
106	106	and
107	107	(D) the members of the organization share the
108	108	responsibility for managing the housing;
109	109	(21) acquiring, holding, and transferring unimproved
110	110	real property under an urban land bank demonstration program
111	111	established under Chapter 379C, Local Government Code, as or on
112	112	behalf of a land bank; or
113	113	(22) acquiring, holding, and transferring unimproved
114	114	real property under an urban land bank program established under
115	115	Chapter 379E, Local Government Code, as or on behalf of a land bank.
116	116	SECTION 2. To the extent of any conflict, this Act prevails
117	117	over another Act of the 81st Legislature, Regular Session, 2009,
118	118	relating to nonsubstantive additions to and corrections in enacted
119	119	codes.
120	120	SECTION 3. This Act applies only to an ad valorem tax year
121	121	that begins on or after the effective date of this Act.
122	122	SECTION 4. This Act takes effect January 1, 2010.