By: Rodriguez, et al. (Senate Sponsor - Seliger) H.B. No. 115
(In the Senate - Received from the House April 13, 2021;
April 13, 2021, read first time and referred to Committee on
Finance; May 20, 2021, reported adversely, with favorable
Committee Substitute by the following vote: Yeas 12, Nays 0;
May 20, 2021, sent to printer.)
Click here to see the committee vote
COMMITTEE SUBSTITUTE FOR H.B. No. 115 By: Bettencourt
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) 20 [12] years if the property is located in a
county described by Subdivision (4)(A); or
(B) two years if the property is located in a
municipality described by Subdivision (4)(B);
(2) is located on a tract of land that:
(A) is at least 15 acres in size; and
(B) was either:
(i) owned by the organization on July 1,
2021; or
(ii) acquired by donation and owned by the
organization on January 1, 2023;
(3) is used to provide permanent housing and related
services to individuals described by that subsection; and
(4) [(3)] is located [on or consists of a single
campus] in:
(A) a county [municipality] with a population of
more than one million [750,000] and less than 1.5 million; or
(B) 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 [850,000 or within the
extraterritorial jurisdiction of such a municipality].
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.
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