Texas House Bill HB3210

Texas 2009 - 81st Regular

Caption

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.

Impact

The implications of HB3210 are significant for religious organizations in Texas. By extending the period for which properties can be exempt from ad valorem taxes, the bill aims to ease the financial challenges faced by churches and religious congregations in expanding their facilities. This move is seen as advantageous for communities seeking to increase their religious infrastructure. The new provisions will allow these organizations to allocate more resources toward construction and expansion rather than taxation, potentially leading to increased community activities and services provided by these establishments.

Summary

House Bill 3210 addresses the exemption from ad valorem taxation for properties owned by religious organizations that are either expanding existing facilities or constructing new ones. The bill modifies Section 11.20(j) of the Texas Tax Code, specifying the duration of tax exemptions for contiguous and non-contiguous tracts of land associated with a religious organization's place of regular worship. Specifically, it states that contiguous tracts can be exempted for a maximum of 10 years, while non-contiguous tracts can qualify for up to 5 years. This legislative change aims to facilitate the growth and development of religious facilities across the state by alleviating some financial burdens through tax exemptions.

Contention

However, there are notable points of contention surrounding HB3210. Critics argue that extending tax exemptions for religious organizations could result in a loss of tax revenue for local governments, thereby impacting public services. They express concerns that these exemptions could place an additional financial burden on the average taxpayer, who may have to compensate for the lost revenue. Supporters of the bill counter that the growth of religious facilities can bring community benefits that outweigh the financial costs, asserting that our state should support community-based organizations in their developmental efforts.