Texas 2015 - 84th Regular

Texas House Bill HB1772 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R2933 TJB-D
2	2	By: Lozano H.B. No. 1772
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the authority of the governing body of a taxing unit to
8	8	exempt from ad valorem taxation mineral interests owned by
9	9	nonprofit corporations organized for the exclusive purpose of
10	10	generating income for certain charitable nonprofit corporations
11	11	through the ownership, lease, and management of real property.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
14	14	adding Section 11.186 to read as follows:
15	15	Sec. 11.186. MINERAL INTERESTS OWNED BY CERTAIN NONPROFIT
16	16	CORPORATIONS. (a) A nonprofit corporation is entitled to an
17	17	exemption from taxation by a taxing unit of the mineral interests
18	18	owned by the nonprofit corporation if:
19	19	(1) the nonprofit corporation:
20	20	(A) is governed by the Texas Nonprofit
21	21	Corporation Law, as described by Section 1.008, Business
22	22	Organizations Code; and
23	23	(B) is organized for the exclusive purpose of
24	24	generating income for a specific charitable nonprofit corporation
25	25	through its ownership, lease, and management of real property,
26	26	including buildings, land, and mineral interests;
27	27	(2) the charitable nonprofit corporation:
28	28	(A) is governed by the Texas Nonprofit
29	29	Corporation Law, as described by Section 1.008, Business
30	30	Organizations Code;
31	31	(B) is organized exclusively to perform
32	32	religious and charitable purposes;
33	33	(C) is engaged exclusively in providing housing,
34	34	counseling, training, spiritual aid, and related services to
35	35	children and families in need;
36	36	(D) does not charge a fee for the provision of a
37	37	service; and
38	38	(E) does not accept or receive money from a
39	39	governmental entity; and
40	40	(3) the exemption is adopted by the governing body of
41	41	the taxing unit in the manner provided by law for official action by
42	42	the governing body.
43	43	(b) A nonprofit corporation described by Subsection (a)(1)
44	44	or (2) may not be operated in a way that results in:
45	45	(1) the accrual of distributable profits;
46	46	(2) the realization of private gain resulting from
47	47	payment of compensation in excess of a reasonable allowance for
48	48	salary or other compensation for services rendered; or
49	49	(3) the realization of any other form of private gain.
50	50	(c) An exemption under this section adopted by the governing
51	51	body of a taxing unit applies to:
52	52	(1) the tax year:
53	53	(A) in which the exemption is adopted by the
54	54	governing body if officially adopted before April 15; or
55	55	(B) immediately following the tax year in which
56	56	the exemption is adopted by the governing body if officially
57	57	adopted on or after April 15; and
58	58	(2) each tax year following that tax year unless and
59	59	until repealed in the manner provided by Subsection (d).
60	60	(d) The governing body of a taxing unit may repeal an
61	61	exemption adopted under this section in the manner provided by law
62	62	for official action by the governing body.
63	63	SECTION 2. Section 11.43(c), Tax Code, is amended to read as
64	64	follows:
65	65	(c) An exemption provided by Section 11.13, 11.131, 11.132,
66	66	11.17, 11.18, 11.182, 11.1827, 11.183, 11.186, 11.19, 11.20, 11.21,
67	67	11.22, 11.23(h), (j), or (j-1), 11.231, 11.254, 11.271, 11.29,
68	68	11.30, 11.31, or 11.315, once allowed, need not be claimed in
69	69	subsequent years, and except as otherwise provided by Subsection
70	70	(e), the exemption applies to the property until it changes
71	71	ownership or the person's qualification for the exemption changes.
72	72	However, the chief appraiser may require a person allowed one of the
73	73	exemptions in a prior year to file a new application to confirm the
74	74	person's current qualification for the exemption by delivering a
75	75	written notice that a new application is required, accompanied by
76	76	an appropriate application form, to the person previously allowed
77	77	the exemption.
78	78	SECTION 3. Section 403.302(d), Government Code, is amended
79	79	to read as follows:
80	80	(d) For the purposes of this section, "taxable value" means
81	81	the market value of all taxable property less:
82	82	(1) the total dollar amount of any residence homestead
83	83	exemptions lawfully granted under Section 11.13(b) or (c), Tax
84	84	Code, in the year that is the subject of the study for each school
85	85	district;
86	86	(2) one-half of the total dollar amount of any
87	87	residence homestead exemptions granted under Section 11.13(n), Tax
88	88	Code, in the year that is the subject of the study for each school
89	89	district;
90	90	(3) the total dollar amount of any exemptions granted
91	91	before May 31, 1993, within a reinvestment zone under agreements
92	92	authorized by Chapter 312, Tax Code;
93	93	(4) subject to Subsection (e), the total dollar amount
94	94	of any captured appraised value of property that:
95	95	(A) is within a reinvestment zone created on or
96	96	before May 31, 1999, or is proposed to be included within the
97	97	boundaries of a reinvestment zone as the boundaries of the zone and
98	98	the proposed portion of tax increment paid into the tax increment
99	99	fund by a school district are described in a written notification
100	100	provided by the municipality or the board of directors of the zone
101	101	to the governing bodies of the other taxing units in the manner
102	102	provided by former Section 311.003(e), Tax Code, before May 31,
103	103	1999, and within the boundaries of the zone as those boundaries
104	104	existed on September 1, 1999, including subsequent improvements to
105	105	the property regardless of when made;
106	106	(B) generates taxes paid into a tax increment
107	107	fund created under Chapter 311, Tax Code, under a reinvestment zone
108	108	financing plan approved under Section 311.011(d), Tax Code, on or
109	109	before September 1, 1999; and
110	110	(C) is eligible for tax increment financing under
111	111	Chapter 311, Tax Code;
112	112	(5) the total dollar amount of any captured appraised
113	113	value of property that:
114	114	(A) is within a reinvestment zone:
115	115	(i) created on or before December 31, 2008,
116	116	by a municipality with a population of less than 18,000; and
117	117	(ii) the project plan for which includes
118	118	the alteration, remodeling, repair, or reconstruction of a
119	119	structure that is included on the National Register of Historic
120	120	Places and requires that a portion of the tax increment of the zone
121	121	be used for the improvement or construction of related facilities
122	122	or for affordable housing;
123	123	(B) generates school district taxes that are paid
124	124	into a tax increment fund created under Chapter 311, Tax Code; and
125	125	(C) is eligible for tax increment financing under
126	126	Chapter 311, Tax Code;
127	127	(6) the total dollar amount of any exemptions granted
128	128	under Section 11.186, 11.251, or 11.253, Tax Code;
129	129	(7) the difference between the comptroller's estimate
130	130	of the market value and the productivity value of land that
131	131	qualifies for appraisal on the basis of its productive capacity,
132	132	except that the productivity value estimated by the comptroller may
133	133	not exceed the fair market value of the land;
134	134	(8) the portion of the appraised value of residence
135	135	homesteads of individuals who receive a tax limitation under
136	136	Section 11.26, Tax Code, on which school district taxes are not
137	137	imposed in the year that is the subject of the study, calculated as
138	138	if the residence homesteads were appraised at the full value
139	139	required by law;
140	140	(9) a portion of the market value of property not
141	141	otherwise fully taxable by the district at market value because of:
142	142	(A) action required by statute or the
143	143	constitution of this state, other than Section 11.311, Tax Code,
144	144	that, if the tax rate adopted by the district is applied to it,
145	145	produces an amount equal to the difference between the tax that the
146	146	district would have imposed on the property if the property were
147	147	fully taxable at market value and the tax that the district is
148	148	actually authorized to impose on the property, if this subsection
149	149	does not otherwise require that portion to be deducted; or
150	150	(B) action taken by the district under Subchapter
151	151	B or C, Chapter 313, Tax Code, before the expiration of the
152	152	subchapter;
153	153	(10) the market value of all tangible personal
154	154	property, other than manufactured homes, owned by a family or
155	155	individual and not held or used for the production of income;
156	156	(11) the appraised value of property the collection of
157	157	delinquent taxes on which is deferred under Section 33.06, Tax
158	158	Code;
159	159	(12) the portion of the appraised value of property
160	160	the collection of delinquent taxes on which is deferred under
161	161	Section 33.065, Tax Code; and
162	162	(13) the amount by which the market value of a
163	163	residence homestead to which Section 23.23, Tax Code, applies
164	164	exceeds the appraised value of that property as calculated under
165	165	that section.
166	166	SECTION 4. This Act applies only to ad valorem taxes imposed
167	167	for a tax year that begins on or after the effective date of this
168	168	Act.
169	169	SECTION 5. This Act takes effect January 1, 2016, but only
170	170	if the constitutional amendment proposed by the 84th Legislature,
171	171	Regular Session, 2015, authorizing the governing body of a
172	172	political subdivision to exempt from ad valorem taxation mineral
173	173	interests owned by nonprofit corporations organized for the
174	174	exclusive purpose of generating income for certain charitable
175	175	nonprofit corporations through the ownership, lease, and
176	176	management of real property is approved by the voters. If that
177	177	amendment is not approved by the voters, this Act has no effect.