Texas 2019 - 86th Regular

Texas Senate Bill SB1115 Compare Versions

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	1	+	86R12736 JAM-D
1	2		By: Lucio S.B. No. 1115
2		-	(In the Senate - Filed February 26, 2019; March 7, 2019,
3		-	read first time and referred to Committee on Intergovernmental
4		-	Relations; April 15, 2019, reported adversely, with favorable
5		-	Committee Substitute by the following vote: Yeas 6, Nays 1;
6		-	April 15, 2019, sent to printer.)
7		-	Click here to see the committee vote
8		-	COMMITTEE SUBSTITUTE FOR S.B. No. 1115 By: Lucio
9	3
10	4
11	5		A BILL TO BE ENTITLED
12	6		AN ACT
13	7		relating to the authority of a county to adopt a land bank program.
14	8		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	9		SECTION 1. Subtitle B, Title 12, Local Government Code, is
16	10		amended by adding Chapter 388 to read as follows:
17	11		CHAPTER 388. LAND BANK PROGRAM
18	12		Sec. 388.001. DEFINITIONS. In this chapter:
19	13		(1) "Affordable" means that the monthly mortgage
20	14		payment or contract rent does not exceed 30 percent of the
21	15		applicable median family income for that unit size, in accordance
22	16		with the income and rent limit rules adopted by the Texas Department
23	17		of Housing and Community Affairs.
24	18		(2) "Community housing development organization" or
25	19		"organization" means an organization that:
26	20		(A) meets the definition of a community housing
27	21		development organization in 24 C.F.R. Section 92.2; and
28	22		(B) is certified by the county as a community
29	23		housing development organization.
30	24		(3) "Land bank" means an entity established or
31	25		approved by the governing body of a county to exercise the powers of
32	26		acquiring, holding, developing, and transferring real property
33	27		under this chapter.
34	28		(4) "Land bank plan" or "plan" means a plan adopted by
35	29		the governing body of a county as provided by Section 388.004.
36	30		(5) "Land bank program" or "program" means a program
37	31		adopted under Section 388.002.
38	32		(6) "Low income household" means a household with an
39	33		income of not greater than 80 percent of the area median family
40	34		income, based on gross household income, adjusted for household
41	35		size, for the county, as determined annually by the United States
42	36		Department of Housing and Urban Development.
43	37		(7) "Moderate income household" means a household
44	38		that:
45	39		(A) requires assistance in securing sanitary,
46	40		decent, and safe housing, considering:
47	41		(i) the amount of the total income
48	42		available for housing needs of the individuals or families who are
49	43		members of the household;
50	44		(ii) the size of the household;
51	45		(iii) the cost and condition of available
52	46		housing facilities;
53	47		(iv) the ability of the individuals or
54	48		families who are members of the household to compete successfully
55	49		in the private housing market and to pay the amounts required by
56	50		that market for sanitary, decent, and safe housing; and
57	51		(v) standards that are established for the
58	52		purpose of federal programs and that use income to determine
59	53		eligibility for the programs; and
60	54		(B) does not qualify as a low income household.
61	55		(8) "Qualified participating developer" means a
62	56		developer who meets the requirements of Section 388.003 and
63	57		includes a qualified organization under Section 388.009.
64		-	Sec. 388.002. LAND BANK PROGRAM. (a) The governing body
65		-	of a county may adopt a land bank program in which the officer
66		-	~~charged~~ with selling real property ordered sold pursuant to
67		-	~~foreclosure of~~ a tax lien may sell certain eligible real property by
68		-	~~private sale~~ for purposes of affordable housing development as
69		-	~~provided by this~~ chapter.
	58	+	Sec. 388.002. LAND BANK PROGRAM. (a) The governing body of
	59	+	a county may adopt a land bank program in which the officer charged
	60	+	with selling real property ordered sold pursuant to foreclosure of
	61	+	a tax lien may sell certain eligible real property by private sale
	62	+	for purposes of affordable housing development as provided by this
	63	+	chapter.
70	64		(b) The governing body of a county that adopts a land bank
71	65		program shall establish or approve a land bank to exercise the
72	66		powers of acquiring, holding, developing, and transferring real
73	67		property under this chapter.
74	68		Sec. 388.003. QUALIFIED PARTICIPATING DEVELOPER. To
75	69		qualify to participate in a land bank program, a developer other
76	70		than the land bank must:
77	71		(1) have developed three or more housing units within
78	72		the three-year period preceding the submission of a proposal to the
79	73		land bank seeking to acquire real property from the land bank;
80	74		(2) have a development plan approved for the land bank
81	75		property by the land bank or the county; and
82	76		(3) meet any other requirements adopted by the county
83	77		in the land bank plan.
84	78		Sec. 388.004. LAND BANK PLAN. (a) A county that adopts a
85	79		land bank program shall operate the program in conformance with a
86	80		land bank plan.
87	81		(b) The governing body of a county that adopts a land bank
88	82		program shall adopt a plan annually. The plan may be amended from
89	83		time to time.
90	84		(c) In developing the plan, the county shall consider any
91	85		other housing plans adopted by the county, including any fair
92	86		housing plans and policies adopted or agreed to by the county.
93	87		(d) The plan must include the following:
94	88		(1) a list of community housing development
95	89		organizations eligible to participate in the right of first refusal
96	90		provided by Section 388.009;
97	91		(2) a list of the parcels of real property that may
98	92		become eligible for sale to the land bank during the next year;
99	93		(3) the county's plan for affordable housing
100	94		development on those parcels of real property; and
101	95		(4) the sources and amounts of money anticipated to be
102	96		available from the county for subsidies for development of
103	97		affordable housing in the county, including any money specifically
104	98		available for housing developed under the program, as approved by
105	99		the governing body of the county at the time the plan is adopted.
106	100		Sec. 388.005. PUBLIC HEARING ON PROPOSED PLAN. (a) Before
107	101		adopting a plan, a county shall hold a public hearing on the
108	102		proposed plan.
109	103		(b) The county clerk or the county clerk's designee shall
110	104		provide notice of the hearing to all community housing development
111	105		organizations and to neighborhood associations identified by the
112	106		county as serving the neighborhoods in which properties anticipated
113	107		to be available for sale to the land bank under this chapter are
114	108		located.
115	109		(c) The county clerk or the county clerk's designee shall
116	110		make copies of the proposed plan available to the public not later
117	111		than the 60th day before the date of the public hearing.
118		-	Sec. 388.006. PRIVATE SALE TO LAND BANK.
119		-	~~(a)~~ Notwithstanding any other law and except as provided by
120		-	~~Subsection~~ (f), property that is ordered sold pursuant to
121		-	~~foreclosure of a tax~~ lien may be sold in a private sale to a land
122		-	~~bank by the officer~~ charged with the sale of the property without
123		-	~~first offering the~~ property for sale as otherwise provided by
124		-	~~Section 34.01, Tax Code,~~ if:
	112	+	Sec. 388.006. PRIVATE SALE TO LAND BANK. (a)
	113	+	Notwithstanding any other law and except as provided by Subsection
	114	+	(f), property that is ordered sold pursuant to foreclosure of a tax
	115	+	lien may be sold in a private sale to a land bank by the officer
	116	+	charged with the sale of the property without first offering the
	117	+	property for sale as otherwise provided by Section 34.01, Tax Code,
	118	+	if:
125	119		(1) the market value of the property as specified in
126	120		the judgment of foreclosure is less than the total amount due under
127	121		the judgment, including all taxes, penalties, and interest, plus
128	122		the value of nontax liens held by a taxing unit and awarded by the
129	123		judgment, court costs, and the cost of the sale;
130		-	(2) the property is not improved with a habitable
131		-	building or buildings or an uninhabitable building or buildings
132		-	that are occupied as a residence by an owner or tenant who is
133		-	legally entitled to occupy the building or buildings;
134		-	(3) there are delinquent taxes on the property for a
	124	+	(2) there are delinquent taxes on the property for a
135	125		total of at least five years; and
136		-	(4) the county has executed with the other taxing
	126	+	(3) the county has executed with the other taxing
137	127		units that are parties to the tax suit an interlocal agreement that
138	128		enables those units to agree to participate in the program while
139	129		retaining the right to withhold consent to the sale of specific
140	130		properties to the land bank.
141	131		(b) A sale of property for use in connection with the
142	132		program is a sale for a public purpose.
143	133		(c) If the person being sued in a suit for foreclosure of a
144	134		tax lien does not contest the market value of the property in the
145	135		suit, the person waives the right to challenge the amount of the
146	136		market value determined by the court for purposes of the sale of the
147	137		property under Section 33.50, Tax Code.
148	138		(d) For any sale of property under this chapter, each person
149	139		who was a defendant to the judgment, or that person's attorney,
150	140		shall be given, not later than the 90th day before the date of sale,
151	141		written notice of the proposed method of sale of the property by the
152	142		officer charged with the sale of the property. Notice shall be
153	143		given in the manner prescribed by Rule 21a, Texas Rules of Civil
154	144		Procedure.
155	145		(e) After receipt of the notice required by Subsection (d)
156	146		and before the date of the proposed sale, the owner of the property
157	147		subject to sale may file with the officer charged with the sale a
158	148		written request that the property not be sold in the manner provided
159	149		by this chapter.
160	150		(f) If the officer charged with the sale receives a written
161	151		request as provided by Subsection (e), the officer shall sell the
162	152		property as otherwise provided in Section 34.01, Tax Code.
163	153		(g) The owner of the property subject to sale may not
164	154		receive any proceeds of a sale under this chapter. However, the
165	155		owner does not have any personal liability for a deficiency of the
166	156		judgment as a result of a sale under this chapter.
167	157		(h) Notwithstanding any other law, if consent is given by
168	158		the taxing units that are a party to the judgment, property may be
169	159		sold to the land bank for less than the market value of the property
170	160		as specified in the judgment or less than the total of all taxes,
171	161		penalties, and interest, plus the value of nontax liens held by a
172	162		taxing unit and awarded by the judgment, court costs, and the cost
173	163		of the sale.
174	164		(i) The deed of conveyance of the property sold to a land
175	165		bank under this section conveys to the land bank the right, title,
176	166		and interest acquired or held by each taxing unit that was a party
177	167		to the judgment, subject to the right of redemption.
178	168		Sec. 388.007. SUBSEQUENT RESALE OR DEVELOPMENT BY LAND
179	169		BANK. (a) Within the five-year period following the date of
180	170		acquisition of a property by a land bank, the land bank must:
181	171		(1) sell the property to a qualified participating
182	172		developer for the purpose of construction or rehabilitation of
183	173		affordable housing for sale or rent to low or moderate income
184	174		households; or
185	175		(2) develop the property for the purposes described by
186	176		Subdivision (1).
187	177		(b) If after five years a qualified participating developer
188	178		has not purchased the property or the land bank has not developed
189	179		the property, the property shall be transferred from the land bank
190	180		to the taxing units who were parties to the judgment for disposition
191	181		as otherwise allowed under the law.
192	182		(c) Unless the county increases the amount in its plan, the
193	183		number of properties acquired by a qualified participating
194	184		developer under this section on which development has not been
195	185		completed may not at any given time exceed three times the annual
196	186		average residential production completed by the qualified
197	187		participating developer during the preceding three-year period as
198	188		determined by the county.
199	189		(d) The deed conveying a property sold by the land bank must
200	190		include a right of reverter so that if the qualified participating
201	191		developer does not apply for a construction permit and close on any
202	192		construction financing within the three-year period following the
203	193		date of the conveyance of the property from the land bank to the
204	194		qualified participating developer, the property will revert to the
205	195		land bank for development by the land bank, subsequent resale to
206	196		another qualifying participating developer, or conveyance to the
207	197		taxing units who were parties to the judgment for disposition as
208	198		otherwise allowed under the law.
209	199		(e) Each subsequent resale that a land bank makes to a
210	200		qualified participating developer with respect to a property
211	201		acquired by the land bank under this chapter must comply with the
212	202		conditions of this section.
213	203		Sec. 388.008. RESTRICTIONS ON OCCUPANCY AND USE OF
214	204		PROPERTY. (a) The land bank shall impose deed restrictions on
215	205		property developed by the land bank or sold to qualified
216	206		participating developers requiring the development and subsequent
217	207		sale or rental of the property to low or moderate income households.
218	208		(b) For land bank properties developed by the land bank for
219	209		sale, and for land bank properties sold to a qualifying
220		-	participating developer for development for sale, in any given
221		-	fiscal year:
222		-	(1) at least 45 percent of the properties must be deed
223		-	restricted for sale to households with a household income of not
224		-	more than 80 percent of the area median family income, based on
225		-	gross household income and adjusted for household size, for the
226		-	county in which the properties are located;
227		-	(2) at least 25 percent of the properties must be deed
228		-	restricted for sale to households with a household income of not
229		-	more than 60 percent of the area median family income, based on
230		-	gross household income and adjusted for household size, for the
231		-	county in which the properties are located; and
232		-	(3) the remaining properties must be deed restricted
233		-	for sale to households with a household income of not more than 120
234		-	percent of the area median family income, based on gross household
235		-	income and adjusted for household size, for the county in which the
236		-	properties are located.
	210	+	participating developer for development for sale, the deed
	211	+	restrictions must require that, in any given fiscal year:
	212	+	(1) at least 50 percent of the units must be sold to
	213	+	families with a household income of not more than 80 percent of the
	214	+	area median family income, based on gross household income and
	215	+	adjusted for household size, for the county in which the units are
	216	+	located; and
	217	+	(2) the remaining units must be sold to families with a
	218	+	household income of not more than 120 percent of the area median
	219	+	family income, based on gross household income and adjusted for
	220	+	household size, for the county in which the units are located.
237	221		(c) If property is developed and used for rental housing,
238		-	the deed restrictions must be for a period of not less than 30 years
239		-	and must require that 100 percent of the units are occupied by and
240		-	affordable to households with incomes not greater than 80 percent
241		-	of area median family income, based on gross household income,
242		-	adjusted for household size, for the county, as determined annually
243		-	by the United States Department of Housing and Urban Development,
244		-	and must also require that, of those units:
245		-	(1) at least 40 percent are occupied by and affordable
246		-	to households with incomes not greater than 60 percent of area
247		-	median family income, based on gross household income, adjusted for
248		-	household size, for the county, as determined annually by the
249		-	United States Department of Housing and Urban Development; and
250		-	(2) at least 20 percent are occupied by and affordable
251		-	to households with incomes not greater than 50 percent of area
252		-	median family income, based on gross household income, adjusted for
253		-	household size, for the county, as determined annually by the
254		-	United States Department of Housing and Urban Development.
	222	+	the deed restrictions must be for a period of not less than 20 years
	223	+	and must require that at least 80 percent of the units are occupied
	224	+	by and affordable to households with incomes not greater than 80
	225	+	percent of area median family income, based on gross household
	226	+	income, adjusted for household size, for the county, as determined
	227	+	annually by the United States Department of Housing and Urban
	228	+	Development, and must also require that:
	229	+	(1) at least 40 percent of the rental units are
	230	+	occupied by and affordable to households with incomes not greater
	231	+	than 60 percent of area median family income, based on gross
	232	+	household income, adjusted for household size, for the county, as
	233	+	determined annually by the United States Department of Housing and
	234	+	Urban Development; or
	235	+	(2) at least 20 percent of the units are occupied by
	236	+	and affordable to households with incomes not greater than 50
	237	+	percent of area median family income, based on gross household
	238	+	income, adjusted for household size, for the county, as determined
	239	+	annually by the United States Department of Housing and Urban
	240	+	Development.
255	241		(d) The deed restrictions under Subsection (c) must require
256	242		the owner to file an annual occupancy report with the county on a
257	243		reporting form provided by or acceptable to the county. The deed
258	244		restrictions must also prohibit any exclusion of an individual or
259	245		family from admission to the development based solely on the
260	246		participation of the individual or family in the housing choice
261	247		voucher program under Section 8, United States Housing Act of 1937
262	248		(42 U.S.C. Section 1437f), as amended.
263	249		(e) Except as otherwise provided by this section, if the
264	250		deed restrictions imposed under this section are for a term of
265	251		years, the deed restrictions shall renew automatically.
266	252		(f) The land bank or the governing body of the county may
267	253		modify or add to the deed restrictions imposed under this section.
268	254		Any modifications or additions made by the governing body of the
269	255		county must be adopted by the county as part of its plan and must
270	256		comply with the restrictions set forth in Subsections (b), (c), and
271	257		(d).
272		-	Sec. 388.009. RIGHT OF FIRST REFUSAL. (a) In this
273		-	~~section,~~ "qualified organization" means a community housing
274		-	~~development~~ organization that:
	258	+	Sec. 388.009. RIGHT OF FIRST REFUSAL. (a) In this section,
	259	+	"qualified organization" means a community housing development
	260	+	organization that:
275	261		(1) contains within its designated geographical
276	262		boundaries of operation, as set forth in its application for
277	263		certification filed with and approved by the county, a portion of
278	264		the property that the land bank is offering for sale;
279	265		(2) has built at least three single-family homes or
280	266		duplexes or one multifamily residential dwelling of four or more
281	267		units in compliance with all applicable building codes within the
282	268		preceding two-year period and within the organization's designated
283	269		geographical boundaries of operation; and
284	270		(3) within the preceding three-year period has
285		-	developed or rehabilitated housing units within a ~~five~~-mile radius
	271	+	developed or rehabilitated housing units within a two-mile radius
286	272		of the property that the land bank is offering for sale.
287	273		(b) The land bank shall first offer a property for sale to
288	274		qualified organizations.
289	275		(c) Notice must be provided to the qualified organizations
290	276		by certified mail, return receipt requested, not later than the
291	277		60th day before the beginning of the period in which a right of
292	278		first refusal may be exercised.
293	279		(d) The county shall specify in its plan the period during
294	280		which the right of first refusal provided by this section may be
295	281		exercised by a qualified organization. That period must be at
296	282		least nine months but not more than 26 months from the date of the
297	283		deed of conveyance of the property to the land bank.
298	284		(e) If the land bank conveys the property to a qualified
299	285		organization before the expiration of the period specified by the
300	286		county under Subsection (d), the interlocal agreement executed
301		-	under Section 388.006(a)(4) must provide tax abatement for the
	287	+	under Section 388.006(a)(3) must provide tax abatement for the
302	288		property until the expiration of that period.
303	289		(f) During the specified period, the land bank may not sell
304	290		the property to a qualified participating developer other than a
305	291		qualified organization. If all qualified organizations notify the
306	292		land bank that they are declining to exercise their right of first
307	293		refusal during the specified period, or if an offer to purchase the
308	294		property is not received from a qualified organization during that
309	295		period, the land bank may sell the property to any other qualified
310	296		participating developer at the same price that the land bank
311	297		offered the property to the qualified organizations.
312	298		(g) In its plan, the county shall establish the amount of
313	299		additional time, if any, that a property may be held in the land
314	300		bank once an offer has been received and accepted from a qualified
315	301		organization or other qualified participating developer.
316	302		(h) If more than one qualified organization expresses an
317	303		interest in exercising its right of first refusal, the organization
318	304		that has designated the most geographically compact area
319	305		encompassing a portion of the property shall be given priority.
320	306		(i) In its plan, the county may provide for other rights of
321	307		first refusal for any other nonprofit corporation exempted from
322	308		federal income tax under Section 501(c)(3), Internal Revenue Code
323	309		of 1986, as amended, provided that the preeminent right of first
324	310		refusal is provided to qualified organizations as provided by this
325	311		section.
326	312		(j) The land bank is not required to provide a right of first
327	313		refusal to qualified organizations under this section if the land
328	314		bank is selling property that reverted to the land bank under
329	315		Section 388.007(d).
330	316		Sec. 388.010. OPEN RECORDS AND MEETINGS. The land bank
331	317		shall comply with the requirements of Chapters 551 and 552,
332	318		Government Code.
333	319		Sec. 388.011. RECORDS; AUDIT; REPORT. (a) The land bank
334	320		shall keep accurate minutes of its meetings and shall keep accurate
335	321		records and books of account that conform with generally accepted
336	322		principles of accounting and that clearly reflect the income and
337	323		expenses of the land bank and all transactions in relation to its
338	324		property.
339	325		(b) The land bank shall file with the county not later than
340	326		the 90th day after the close of the fiscal year annual audited
341	327		financial statements prepared by a certified public accountant.
342	328		The financial transactions of the land bank are subject to audit by
343	329		the county.
344	330		(c) For purposes of evaluating the effectiveness of the
345	331		program, the land bank shall submit an annual performance report to
346	332		the county not later than November 1 of each year in which the land
347	333		bank acquires, develops, or sells property under this chapter. The
348	334		performance report must include:
349	335		(1) a complete and detailed written accounting of all
350	336		money and properties received and disbursed by the land bank during
351	337		the preceding fiscal year;
352	338		(2) for each property acquired by the land bank during
353	339		the preceding fiscal year:
354	340		(A) the street address of the property;
355	341		(B) the legal description of the property;
356	342		(C) the date the land bank took title to the
357	343		property;
358	344		(D) the name and mailing address of the property
359	345		owner of record at the time of the foreclosure;
360	346		(E) the amount of taxes and other costs owed at
361	347		the time of the foreclosure; and
362	348		(F) the assessed value of the property on the tax
363	349		roll at the time of the foreclosure;
364	350		(3) for each property sold by the land bank during the
365	351		preceding fiscal year to a qualified participating developer:
366	352		(A) the street address of the property;
367	353		(B) the legal description of the property;
368	354		(C) the name and mailing address of the
369	355		purchaser;
370	356		(D) the price paid by the purchaser;
371	357		(E) the maximum incomes allowed for the
372	358		households by the terms of the sale; and
373	359		(F) the source and amount of any public subsidy
374	360		provided by the county to facilitate the sale or rental of the
375	361		property to a household within the targeted income levels;
376	362		(4) for each property sold by the land bank or a
377	363		qualified participating developer during the preceding fiscal
378	364		year, the buyer's household income and a description of all use and
379	365		sale restrictions; and
380	366		(5) for each property developed for rental housing
381	367		with an active deed restriction, a copy of the most recent annual
382	368		report for the property.
383	369		(d) The land bank shall maintain in its records for
384	370		inspection a copy of the sale settlement statement for each
385	371		property sold by the land bank or a qualified participating
386	372		developer and a copy of the first page of the mortgage note with the
387	373		interest rate and indicating the volume and page number of the
388	374		instrument as filed with the county clerk.
389	375		(e) The land bank shall provide copies of the performance
390	376		report to the taxing units who were parties to the judgment of
391	377		foreclosure and shall provide notice of the availability of the
392	378		performance report for review to the organizations and neighborhood
393	379		associations identified by the county as serving the neighborhoods
394	380		in which properties sold to the land bank under this chapter are
395	381		located.
396	382		(f) The land bank and the county shall maintain copies of
397	383		the performance report available for public review.
398	384		SECTION 2. Sections 11.18(d) and (o), Tax Code, are amended
399	385		to read as follows:
400	386		(d) A charitable organization must be organized exclusively
401	387		to perform religious, charitable, scientific, literary, or
402	388		educational purposes and, except as permitted by Subsections (h)
403	389		and (l), engage exclusively in performing one or more of the
404	390		following charitable functions:
405	391		(1) providing medical care without regard to the
406	392		beneficiaries' ability to pay, which in the case of a nonprofit
407	393		hospital or hospital system means providing charity care and
408	394		community benefits in accordance with Section 11.1801;
409	395		(2) providing support or relief to orphans,
410	396		delinquent, dependent, or handicapped children in need of
411	397		residential care, abused or battered spouses or children in need of
412	398		temporary shelter, the impoverished, or victims of natural disaster
413	399		without regard to the beneficiaries' ability to pay;
414	400		(3) providing support without regard to the
415	401		beneficiaries' ability to pay to:
416	402		(A) elderly persons, including the provision of:
417	403		(i) recreational or social activities; and
418	404		(ii) facilities designed to address the
419	405		special needs of elderly persons; or
420	406		(B) the handicapped, including training and
421	407		employment:
422	408		(i) in the production of commodities; or
423	409		(ii) in the provision of services under 41
424	410		U.S.C. Sections 8501-8506;
425	411		(4) preserving a historical landmark or site;
426	412		(5) promoting or operating a museum, zoo, library,
427	413		theater of the dramatic or performing arts, or symphony orchestra
428	414		or choir;
429	415		(6) promoting or providing humane treatment of
430	416		animals;
431	417		(7) acquiring, storing, transporting, selling, or
432	418		distributing water for public use;
433	419		(8) answering fire alarms and extinguishing fires with
434	420		no compensation or only nominal compensation to the members of the
435	421		organization;
436	422		(9) promoting the athletic development of boys or
437	423		girls under the age of 18 years;
438	424		(10) preserving or conserving wildlife;
439	425		(11) promoting educational development through loans
440	426		or scholarships to students;
441	427		(12) providing halfway house services pursuant to a
442	428		certification as a halfway house by the parole division of the Texas
443	429		Department of Criminal Justice;
444	430		(13) providing permanent housing and related social,
445	431		health care, and educational facilities for persons who are 62
446	432		years of age or older without regard to the residents' ability to
447	433		pay;
448	434		(14) promoting or operating an art gallery, museum, or
449	435		collection, in a permanent location or on tour, that is open to the
450	436		public;
451	437		(15) providing for the organized solicitation and
452	438		collection for distributions through gifts, grants, and agreements
453	439		to nonprofit charitable, education, religious, and youth
454	440		organizations that provide direct human, health, and welfare
455	441		services;
456	442		(16) performing biomedical or scientific research or
457	443		biomedical or scientific education for the benefit of the public;
458	444		(17) operating a television station that produces or
459	445		broadcasts educational, cultural, or other public interest
460	446		programming and that receives grants from the Corporation for
461	447		Public Broadcasting under 47 U.S.C. Section 396, as amended;
462	448		(18) providing housing for low-income and
463	449		moderate-income families, for unmarried individuals 62 years of age
464	450		or older, for handicapped individuals, and for families displaced
465	451		by urban renewal, through the use of trust assets that are
466	452		irrevocably and, pursuant to a contract entered into before
467	453		December 31, 1972, contractually dedicated on the sale or
468	454		disposition of the housing to a charitable organization that
469	455		performs charitable functions described by Subdivision (9);
470	456		(19) providing housing and related services to persons
471	457		who are 62 years of age or older in a retirement community, if the
472	458		retirement community provides independent living services,
473	459		assisted living services, and nursing services to its residents on
474	460		a single campus:
475	461		(A) without regard to the residents' ability to
476	462		pay; or
477	463		(B) in which at least four percent of the
478	464		retirement community's combined net resident revenue is provided in
479	465		charitable care to its residents;
480	466		(20) providing housing on a cooperative basis to
481	467		students of an institution of higher education if:
482	468		(A) the organization is exempt from federal
483	469		income taxation under Section 501(a), Internal Revenue Code of
484	470		1986, as amended, by being listed as an exempt entity under Section
485	471		501(c)(3) of that code;
486	472		(B) membership in the organization is open to all
487	473		students enrolled in the institution and is not limited to those
488	474		chosen by current members of the organization;
489	475		(C) the organization is governed by its members;
490	476		and
491	477		(D) the members of the organization share the
492	478		responsibility for managing the housing;
493	479		(21) acquiring, holding, and transferring unimproved
494	480		real property under an urban land bank demonstration program
495	481		established under Chapter 379C, Local Government Code, as or on
496	482		behalf of a land bank;
497	483		(22) acquiring, holding, and transferring unimproved
498	484		real property under an urban land bank program established under
499	485		Chapter 379E, Local Government Code, as or on behalf of a land bank;
500	486		(22-a) acquiring, holding, developing, and
501	487		transferring real property under a land bank program established
502	488		under Chapter 388, Local Government Code, as or on behalf of a land
503	489		bank;
504	490		(23) providing housing and related services to
505	491		individuals who:
506	492		(A) are unaccompanied and homeless and have a
507	493		disabling condition; and
508	494		(B) have been continuously homeless for a year or
509	495		more or have had at least four episodes of homelessness in the
510	496		preceding three years;
511	497		(24) operating a radio station that broadcasts
512	498		educational, cultural, or other public interest programming,
513	499		including classical music, and that in the preceding five years has
514	500		received or been selected to receive one or more grants from the
515	501		Corporation for Public Broadcasting under 47 U.S.C. Section 396, as
516	502		amended; or
517	503		(25) providing, without regard to the beneficiaries'
518	504		ability to pay, tax return preparation services and assistance with
519	505		other financial matters.
520	506		(o) For purposes of Subsection (a)(2), real property
521	507		acquired, held, and transferred by an organization that performs
522	508		the function described by Subsection (d)(21), [or] (22), or (22-a)
523	509		is considered to be used exclusively by the qualified charitable
524	510		organization to perform that function.
525	511		SECTION 3. Section 11.18, Tax Code, as amended by this Act,
526	512		applies only to an ad valorem tax year that begins on or after the
527	513		effective date of this Act.
528	514		SECTION 4. This Act takes effect September 1, 2019.
529		-	* * * * *