Texas 2017 - 85th Regular

Texas House Bill HB758 Compare Versions

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

Old	New	Differences
1	1	85R2534 CJC-D
2	2	By: Keough H.B. No. 758
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the authority of a religious organization to obtain a
8	8	refund of ad valorem taxes imposed on property leased to the
9	9	organization for use as an actual place of religious worship.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Chapter 31, Tax Code, is amended by adding
12	12	Section 31.112 to read as follows:
13	13	Sec. 31.112. REFUNDS TO RELIGIOUS ORGANIZATIONS OF TAXES ON
14	14	CERTAIN LEASED PROPERTY. (a) In this section:
15	15	(1) "Religious organization" means an organization
16	16	that qualifies as a religious organization under Section 11.20.
17	17	(2) "Religious worship" has the meaning assigned by
18	18	Section 11.20.
19	19	(b) A religious organization is entitled to receive from the
20	20	collector for a taxing unit a refund of the taxes paid by the owner
21	21	of the property on property that is leased to the organization and
22	22	used primarily as a place of regular religious worship. The
23	23	collector shall pay the refund from available current tax
24	24	collections or from funds appropriated by the taxing unit for
25	25	making refunds.
26	26	(c) To receive a refund under this section, a religious
27	27	organization claiming the refund must apply for the refund. The
28	28	organization must apply for the refund not later than the third
29	29	anniversary of the date the taxes on the property were paid or the
30	30	organization waives the right to the refund.
31	31	(d) An application for a refund under this section must be
32	32	made using a form prescribed by the comptroller by rule. The
33	33	application form must include information sufficient to enable the
34	34	collector for the taxing unit to determine:
35	35	(1) whether the religious organization is entitled to
36	36	the refund; and
37	37	(2) the amount of the refund to which the organization
38	38	is entitled, if any.
39	39	(e) If the collector for a taxing unit does not respond to an
40	40	application for a refund under this section on or before the 90th
41	41	day after the date the application is filed with the collector, the
42	42	application is presumed to have been denied.
43	43	(f) Not later than the 60th day after the date the collector
44	44	for a taxing unit denies an application for a refund under this
45	45	section, the religious organization may file suit against the
46	46	taxing unit in district court to compel the payment of the
47	47	refund. If the collector collects taxes for more than one taxing
48	48	unit, the organization shall join in the suit each taxing unit on
49	49	behalf of which the collector denied the refund. If the
50	50	organization prevails in the suit, the organization may be awarded:
51	51	(1) costs of court; and
52	52	(2) reasonable attorney's fees in an amount not to
53	53	exceed the greater of:
54	54	(A) $1,500; or
55	55	(B) 30 percent of the total amount of the refund
56	56	determined by the court to be due.
57	57	SECTION 2. Sections 31.12(a) and (b), Tax Code, are amended
58	58	to read as follows:
59	59	(a) If a refund of a tax provided by Section 11.431(b),
60	60	26.07(g), 26.15(f), 31.11, [or] 31.111, or 31.112 is paid on or
61	61	before the 60th day after the date the liability for the refund
62	62	arises, no interest is due on the amount refunded. If not paid on or
63	63	before that 60th day, the amount of the tax to be refunded accrues
64	64	interest at a rate of one percent for each month or part of a month
65	65	that the refund is unpaid, beginning with the date on which the
66	66	liability for the refund arises.
67	67	(b) For purposes of this section, liability for a refund
68	68	arises:
69	69	(1) if the refund is required by Section 11.431(b), on
70	70	the date the chief appraiser notifies the collector for the unit of
71	71	the approval of the late homestead exemption;
72	72	(2) if the refund is required by Section 26.07(g), on
73	73	the date the results of the election to reduce the tax rate are
74	74	certified;
75	75	(3) if the refund is required by Section 26.15(f):
76	76	(A) for a correction to the tax roll made under
77	77	Section 26.15(b), on the date the change in the tax roll is
78	78	certified to the assessor for the taxing unit under Section 25.25;
79	79	or
80	80	(B) for a correction to the tax roll made under
81	81	Section 26.15(c), on the date the change in the tax roll is ordered
82	82	by the governing body of the taxing unit;
83	83	(4) if the refund is required by Section 31.11, on the
84	84	date the auditor for the taxing unit determines that the payment was
85	85	erroneous or excessive or, if the amount of the refund exceeds the
86	86	applicable amount specified by Section 31.11(a), on the date the
87	87	governing body of the unit approves the refund; [or]
88	88	(5) if the refund is required by Section 31.111, on the
89	89	date the collector for the taxing unit determines that the payment
90	90	was erroneous; or
91	91	(6) if the refund is required by Section 31.112, on the
92	92	date the collector for the taxing unit determines the religious
93	93	organization is entitled to the refund.
94	94	SECTION 3. This Act applies only to ad valorem taxes imposed
95	95	for a tax year that begins on or after the effective date of this
96	96	Act.
97	97	SECTION 4. This Act takes effect January 1, 2018, but only
98	98	if the constitutional amendment proposed by the 85th Legislature,
99	99	Regular Session, 2017, authorizing the legislature to provide for
100	100	the refund of ad valorem taxes imposed on property leased to a
101	101	religious organization for use as an actual place of religious
102	102	worship is approved by the voters. If that amendment is not
103	103	approved by the voters, this Act has no effect.