| 1 | 1 | | 85R8035 CJC-D |
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| 2 | 2 | | By: Anderson of Dallas H.B. No. 2133 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the exemption from ad valorem taxation for property |
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| 8 | 8 | | owned by a religious organization for purposes of expanding a |
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| 9 | 9 | | religious facility or constructing a new religious facility. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 11.20(j), Tax Code, is amended to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | (j) [A tract of land that is contiguous to the tract of land |
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| 14 | 14 | | on which the religious organization's place of regular religious |
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| 15 | 15 | | worship is located may not be exempted under Subsection (a)(6) for |
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| 16 | 16 | | more than six years.] A tract of land that is not contiguous to the |
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| 17 | 17 | | tract of land on which the religious organization's place of |
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| 18 | 18 | | regular religious worship is located may not be exempted under |
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| 19 | 19 | | Subsection (a)(6) for more than three years. For purposes of this |
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| 20 | 20 | | subsection, a tract of land is considered to be contiguous with |
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| 21 | 21 | | another tract of land if the tracts are divided only by a road, |
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| 22 | 22 | | railroad track, river, or stream. |
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| 23 | 23 | | SECTION 2. This Act applies only to ad valorem taxes imposed |
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| 24 | 24 | | for a tax year beginning on or after the effective date of this Act. |
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| 25 | 25 | | SECTION 3. This Act takes effect January 1, 2018. |
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