81R11128 JE-D
By: Edwards H.B. No. 3210
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem taxation for property
owned by a religious organization for purposes of expanding a
religious facility or constructing a new religious facility.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.20(j), Tax Code, is amended to read as
follows:
(j) A tract of land that is contiguous to the tract of land
on which the religious organization's place of regular religious
worship is located may not be exempted under Subsection (a)(6) for
more than 10 [six] years. A tract of land that is not contiguous to
the tract of land on which the religious organization's place of
regular religious worship is located may not be exempted under
Subsection (a)(6) for more than five [three] years. For purposes of
this subsection, a tract of land is considered to be contiguous with
another tract of land if the tracts are divided only by a road,
railroad track, river, or stream.
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.