LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION April 28, 2013 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HJR90 by Gooden (Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property that is leased to a charitable organization and that is used by the organization primarily for the purpose of performing a charitable function.), As Introduced No fiscal implication to the State is anticipated resulting from adoption of the proposed constitutional amendment alone, other than the cost of publication. Any fiscal impact would depend on the corresponding enabling legislation. The cost to the state for publication of the resolution is $108,921 This resolution would propose an amendment to Section 2(a), Article VIII, of the Texas Constitution to add any real property that is leased to an organization that qualifies as a charitable organization and that is used by the organization primarily for the purpose of performing a charitable function to the list of property types for which the Legislature is authorized to provide a property tax exemption. Adoption of the proposed constitutional amendment alone would have no fiscal impact on the state or units of local government. Any fiscal impact would depend on the corresponding enabling legislation. The proposed amendment would be submitted to voters at an election to be held November 5, 2013 and would take effect beginning with the tax year that begins on January 1, 2014, if adopted. Local Government Impact Adoption of the proposed constitutional amendment alone would have no fiscal impact on units of local government. Any fiscal impact would depend on the corresponding enabling legislation. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KK, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
April 28, 2013
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HJR90 by Gooden (Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property that is leased to a charitable organization and that is used by the organization primarily for the purpose of performing a charitable function.), As Introduced
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HJR90 by Gooden (Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property that is leased to a charitable organization and that is used by the organization primarily for the purpose of performing a charitable function.), As Introduced
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HJR90 by Gooden (Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property that is leased to a charitable organization and that is used by the organization primarily for the purpose of performing a charitable function.), As Introduced
HJR90 by Gooden (Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation real property that is leased to a charitable organization and that is used by the organization primarily for the purpose of performing a charitable function.), As Introduced
No fiscal implication to the State is anticipated resulting from adoption of the proposed constitutional amendment alone, other than the cost of publication. Any fiscal impact would depend on the corresponding enabling legislation. The cost to the state for publication of the resolution is $108,921
No fiscal implication to the State is anticipated resulting from adoption of the proposed constitutional amendment alone, other than the cost of publication. Any fiscal impact would depend on the corresponding enabling legislation. The cost to the state for publication of the resolution is $108,921
This resolution would propose an amendment to Section 2(a), Article VIII, of the Texas Constitution to add any real property that is leased to an organization that qualifies as a charitable organization and that is used by the organization primarily for the purpose of performing a charitable function to the list of property types for which the Legislature is authorized to provide a property tax exemption. Adoption of the proposed constitutional amendment alone would have no fiscal impact on the state or units of local government. Any fiscal impact would depend on the corresponding enabling legislation. The proposed amendment would be submitted to voters at an election to be held November 5, 2013 and would take effect beginning with the tax year that begins on January 1, 2014, if adopted.
Local Government Impact
Adoption of the proposed constitutional amendment alone would have no fiscal impact on units of local government. Any fiscal impact would depend on the corresponding enabling legislation.
Adoption of the proposed constitutional amendment alone would have no fiscal impact on units of local government. Any fiscal impact would depend on the corresponding enabling legislation.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KK, SD, SJS
UP, KK, SD, SJS