Relating to the authority of a religious organization to obtain a refund of ad valorem taxes imposed on property leased to the organization for use as an actual place of religious worship.
Impact
The implementation of HB758 will modify the taxation landscape for religious organizations, enabling them to submit refund claims to the appropriate tax collectors for taxes previously levied on leased properties used for worship. Furthermore, the bill clarifies the application process for refunds, necessitating that applications be made within a specified three-year time frame following the tax payment. This provision is intended to foster transparency and a clear procedure, both for religious organizations seeking refunds and for the tax authorities responsible for processing these claims.
Summary
House Bill 758 introduces a framework for religious organizations in Texas to seek refunds on ad valorem taxes for properties leased to them that are used primarily for religious worship. This bill demonstrates an effort to provide financial relief to such organizations by allowing them to claim refunds on taxes that, under existing laws, might be prohibitive for places of worship operating under limited budgets. The proposed law aims to structure the refund process, ensuring that religious organizations can navigate it effectively and receive appropriate relief.
Contention
While the bill is positioned as supportive of religious organizations, there may be potential contention regarding its financial implications on local governments. Critics may argue that allowing such tax refunds could lead to significant revenue losses for local taxing units, which could subsequently affect public services that rely on tax income. Additionally, debates may arise over the stipulations of what constitutes an 'actual place of religious worship' and who qualifies as a 'religious organization,' potentially leading to disputes over eligibility and the interpretation of the law once enacted.
Enabling for
Proposing a constitutional amendment authorizing the legislature to provide for the refund of ad valorem taxes imposed on property leased to a religious organization for use as an actual place of religious worship.
Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.
Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.
Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.
Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.
Relating to liability of a religious organization or an employee or volunteer of a religious organization for security services provided to the organization.