By: Rodriguez, Craddick, Cole, Hinojosa, H.B. No. 115
Goodwin, et al.
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem taxation of certain
property owned by a charitable organization and used in providing
housing and related services to certain homeless individuals.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.18(p), Tax Code, is amended to read as
follows:
(p) The exemption authorized by Subsection (d)(23) applies
only to property that:
(1) is owned by a charitable organization that has
been in existence for at least:
(A) 12 years if the property is located in a
municipality described by Subdivision (3)(A); or
(B) two years if the property is located on or
consists of a single campus in a municipality described by
Subdivision (3)(B);
(2) is used to provide housing and related services to
individuals described by that subsection; and
(3) is located:
(A) [on or consists of a single campus] in a
municipality with a population of more than 750,000 and less than
850,000 or within the extraterritorial jurisdiction of such a
municipality; or
(B) on or consists of a single campus in a
municipality with a population of more than 100,000 and less than
150,000 at least part of which is located in a county with a
population of less than 5,000.
SECTION 2. This Act applies only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2022.