86R1313 SMT-D
By: Sanford H.B. No. 2359
A BILL TO BE ENTITLED
AN ACT
relating to the authority of a taxing unit to authorize tax
incentives for the development of property for gambling purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 312.204, Tax Code, is amended by adding
Subsection (d-1) to read as follows:
(d-1) The property subject to a tax abatement agreement made
under this section may not be used as a gambling establishment. In
this subsection, "gambling establishment" includes:
(1) a game room subject to regulation under Subchapter
E, Chapter 234, Local Government Code;
(2) a racetrack as defined by Section 2021.003,
Occupations Code; or
(3) an establishment that conducts a casino game or a
game of chance that involves the making of a bet and in which the
outcome may be partially determined by skill or ability.
SECTION 2. Section 313.024, Tax Code, is amended by adding
Subsection (b-2) to read as follows:
(b-2) To be eligible for a limitation on appraised value
under this subchapter, the entity may not use the property as a
gambling establishment. In this subsection, "gambling
establishment" includes:
(1) a game room subject to regulation under Subchapter
E, Chapter 234, Local Government Code;
(2) a racetrack as defined by Section 2021.003,
Occupations Code; or
(3) an establishment that conducts a casino game or a
game of chance that involves the making of a bet and in which the
outcome may be partially determined by skill or ability.
SECTION 3. (a) The change in law made by this Act to Section
312.204, Tax Code, applies to a tax abatement agreement entered
into on or after the effective date of this Act. A tax abatement
agreement entered into before the effective date of this Act is
governed by the law as it existed immediately before the effective
date of this Act, and that law is continued in effect for that
purpose.
(b) The change in law made by this Act to Section 313.024,
Tax Code, applies to an agreement for a limitation on appraised
value entered into on or after the effective date of this Act. An
agreement for a limitation on appraised value entered into before
the effective date of this Act is governed by the law as it existed
immediately before the effective date of this Act, and that law is
continued in effect for that purpose.
SECTION 4. This Act takes effect September 1, 2019.