83R1790 TJB-D
By: Alonzo H.B. No. 440
A BILL TO BE ENTITLED
AN ACT
relating to a requirement that certain religious organizations
provide an annual report on property owned by the organization for
which an exemption from ad valorem taxation is granted.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter C, Chapter 11, Tax Code, is amended by
adding Section 11.49 to read as follows:
Sec. 11.49. ANNUAL REPORT BY RELIGIOUS ORGANIZATIONS. (a)
In this section, "religious organization" means an organization
that qualifies as a religious organization under Section 11.20(c).
(b) Before May 1 of each tax year, a religious organization
that owns property for which the organization receives an exemption
from taxation under this chapter and received an exemption in the
preceding tax year shall file with the chief appraiser of the
appraisal district in which the property is located a report that,
with respect to the preceding tax year:
(1) lists the real property owned by the organization
that was exempted from taxation and is located in the district;
(2) lists the provision of this chapter under which
the exemption for each listed property was granted;
(3) describes the use the organization made of each
listed property; and
(4) states the amount of any income derived by the
organization from each listed property.
(c) Failure to comply with this section does not affect a
religious organization's eligibility to receive an exemption for
property under this chapter.
SECTION 2. This Act takes effect January 1, 2014.