Texas 2009 - 81st Regular

Texas House Bill HB589 Compare Versions

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Old	New	Differences
1	1	81R3016 JD-F
2	2	By: Naishtat H.B. No. 589
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the exemption from ad valorem taxation of property used
8	8	by a charitable organization operating certain radio stations.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 11.18(d), Tax Code, as amended by
11	11	Chapters 1034 (H.B. 1742) and 1341 (S.B. 1908), Acts of the 80th
12	12	Legislature, Regular Session, 2007, is reenacted and amended to
13	13	read as follows:
14	14	(d) A charitable organization must be organized exclusively
15	15	to perform religious, charitable, scientific, literary, or
16	16	educational purposes and, except as permitted by Subsections (h)
17	17	and (l), engage exclusively in performing one or more of the
18	18	following charitable functions:
19	19	(1) providing medical care without regard to the
20	20	beneficiaries' ability to pay, which in the case of a nonprofit
21	21	hospital or hospital system means providing charity care and
22	22	community benefits in accordance with Section 11.1801;
23	23	(2) providing support or relief to orphans,
24	24	delinquent, dependent, or handicapped children in need of
25	25	residential care, abused or battered spouses or children in need of
26	26	temporary shelter, the impoverished, or victims of natural disaster
27	27	without regard to the beneficiaries' ability to pay;
28	28	(3) providing support to elderly persons, including
29	29	the provision of recreational or social activities and facilities
30	30	designed to address the special needs of elderly persons, or to the
31	31	handicapped, without regard to the beneficiaries' ability to pay;
32	32	(4) preserving a historical landmark or site;
33	33	(5) promoting or operating a museum, zoo, library,
34	34	theater of the dramatic or performing arts, or symphony orchestra
35	35	or choir;
36	36	(6) promoting or providing humane treatment of
37	37	animals;
38	38	(7) acquiring, storing, transporting, selling, or
39	39	distributing water for public use;
40	40	(8) answering fire alarms and extinguishing fires with
41	41	no compensation or only nominal compensation to the members of the
42	42	organization;
43	43	(9) promoting the athletic development of boys or
44	44	girls under the age of 18 years;
45	45	(10) preserving or conserving wildlife;
46	46	(11) promoting educational development through loans
47	47	or scholarships to students;
48	48	(12) providing halfway house services pursuant to a
49	49	certification as a halfway house by the parole [pardons and
50	50	paroles] division of the Texas Department of Criminal Justice;
51	51	(13) providing permanent housing and related social,
52	52	health care, and educational facilities for persons who are 62
53	53	years of age or older without regard to the residents' ability to
54	54	pay;
55	55	(14) promoting or operating an art gallery, museum, or
56	56	collection, in a permanent location or on tour, that is open to the
57	57	public;
58	58	(15) providing for the organized solicitation and
59	59	collection for distributions through gifts, grants, and agreements
60	60	to nonprofit charitable, education, religious, and youth
61	61	organizations that provide direct human, health, and welfare
62	62	services;
63	63	(16) performing biomedical or scientific research or
64	64	biomedical or scientific education for the benefit of the public;
65	65	(17) operating a television station that produces or
66	66	broadcasts educational, cultural, or other public interest
67	67	programming and that receives grants from the Corporation for
68	68	Public Broadcasting under 47 U.S.C. Section 396, as amended;
69	69	(18) providing housing for low-income and
70	70	moderate-income families, for unmarried individuals 62 years of age
71	71	or older, for handicapped individuals, and for families displaced
72	72	by urban renewal, through the use of trust assets that are
73	73	irrevocably and, pursuant to a contract entered into before
74	74	December 31, 1972, contractually dedicated on the sale or
75	75	disposition of the housing to a charitable organization that
76	76	performs charitable functions described by Subdivision (9);
77	77	(19) providing housing and related services to persons
78	78	who are 62 years of age or older in a retirement community, if the
79	79	retirement community provides independent living services,
80	80	assisted living services, and nursing services to its residents on
81	81	a single campus:
82	82	(A) without regard to the residents' ability to
83	83	pay; or
84	84	(B) in which at least four percent of the
85	85	retirement community's combined net resident revenue is provided in
86	86	charitable care to its residents;
87	87	(20) providing housing on a cooperative basis to
88	88	students of an institution of higher education if:
89	89	(A) the organization is exempt from federal
90	90	income taxation under Section 501(a), Internal Revenue Code of
91	91	1986, as amended, by being listed as an exempt entity under Section
92	92	501(c)(3) of that code;
93	93	(B) membership in the organization is open to all
94	94	students enrolled in the institution and is not limited to those
95	95	chosen by current members of the organization;
96	96	(C) the organization is governed by its members;
97	97	and
98	98	(D) the members of the organization share the
99	99	responsibility for managing the housing;
100	100	(21) acquiring, holding, and transferring unimproved
101	101	real property under an urban land bank demonstration program
102	102	established under Chapter 379C, Local Government Code, as or on
103	103	behalf of a land bank; [or]
104	104	(22) acquiring, holding, and transferring unimproved
105	105	real property under an urban land bank program established under
106	106	Chapter 379E, Local Government Code, as or on behalf of a land bank;
107	107	or
108	108	(23) operating a radio station that broadcasts
109	109	educational, cultural, or other public interest programming,
110	110	including classical music, and that in the preceding five years has
111	111	received or been selected to receive one or more grants from the
112	112	Corporation for Public Broadcasting under 47 U.S.C. Section 396, as
113	113	amended.
114	114	SECTION 2. Section 11.18(o), Tax Code, as added by Chapters
115	115	1034 (H.B. 1742) and 1341 (S.B. 1908), Acts of the 80th Legislature,
116	116	Regular Session, 2007, is reenacted and amended to read as follows:
117	117	(o) For purposes of Subsection (a)(2), real property
118	118	acquired, held, and transferred by an organization that performs
119	119	the function described by Subsection (d)(21) or (22) is considered
120	120	to be used exclusively by the qualified charitable organization to
121	121	perform that function.
122	122	SECTION 3. This Act applies only to an ad valorem tax year
123	123	that begins on or after the effective date of this Act.
124	124	SECTION 4. This Act takes effect January 1, 2010.