| 1 | 1 | | By: Rodriguez of Travis (Senate Sponsor - Watson) H.B. No. 294 |
|---|
| 2 | 2 | | (In the Senate - Received from the House May 3, 2013; |
|---|
| 3 | 3 | | May 6, 2013, read first time and referred to Committee on Finance; |
|---|
| 4 | 4 | | May 15, 2013, reported favorably by the following vote: Yeas 12, |
|---|
| 5 | 5 | | Nays 0; May 15, 2013, sent to printer.) |
|---|
| 6 | 6 | | |
|---|
| 7 | 7 | | |
|---|
| 8 | 8 | | A BILL TO BE ENTITLED |
|---|
| 9 | 9 | | AN ACT |
|---|
| 10 | 10 | | relating to the exemption from ad valorem taxation of certain |
|---|
| 11 | 11 | | property owned by a charitable organization and used in providing |
|---|
| 12 | 12 | | housing and related services to certain homeless individuals. |
|---|
| 13 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 14 | 14 | | SECTION 1. Section 11.18, Tax Code, is amended by amending |
|---|
| 15 | 15 | | Subsection (p) and adding Subsection (p-1) to read as follows: |
|---|
| 16 | 16 | | (p) The exemption authorized by Subsection (d)(23) applies |
|---|
| 17 | 17 | | only to property [improvements] that: |
|---|
| 18 | 18 | | (1) is [are] owned by a charitable organization that |
|---|
| 19 | 19 | | has been in existence for at least 12 [10] years; |
|---|
| 20 | 20 | | (2) is [are] used to provide housing and related |
|---|
| 21 | 21 | | services to individuals described by that subsection; and |
|---|
| 22 | 22 | | (3) is [are] located on or consists of a single campus |
|---|
| 23 | 23 | | in [owned by] a municipality with a population of more than 750,000 |
|---|
| 24 | 24 | | and less than 850,000 or within the extraterritorial jurisdiction |
|---|
| 25 | 25 | | of such a municipality. |
|---|
| 26 | 26 | | (p-1) Notwithstanding Subsection (a)(1), the exemption |
|---|
| 27 | 27 | | authorized by Subsection (d)(23) applies to real property |
|---|
| 28 | 28 | | regardless of whether the real property is considered to constitute |
|---|
| 29 | 29 | | a building within the meaning of this section. |
|---|
| 30 | 30 | | SECTION 2. This Act applies only to an ad valorem tax year |
|---|
| 31 | 31 | | that begins on or after the effective date of this Act. |
|---|
| 32 | 32 | | SECTION 3. This Act takes effect January 1, 2014. |
|---|
| 33 | 33 | | * * * * * |
|---|