BILL ANALYSIS H.B. 115 By: Rodriguez Ways & Means Committee Report (Unamended) BACKGROUND AND PURPOSE State law provides a limited property tax exemption for certain property owned by a charitable organization and used to provide housing and related services to certain individuals experiencing homelessness. The exemption is subject to specific qualifications, including one requiring the property to be located on or consist of a single campus. While this exemption has made it possible for qualifying charitable organizations to establish innovative and successful projects to address homelessness, there are concerns that this "single campus" requirement is overly restrictive and could stifle additional innovation in this area. H.B. 115 seeks to address these concerns and allow charitable organizations to receive the exemption at multiple campuses so that they are able to serve a greater number of individuals experiencing homelessness by removing the single campus requirement. CRIMINAL JUSTICE IMPACT It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS H.B. 115 amends the Tax Code to remove the requirement that property owned by a qualifying charitable organization and used to provide housing and related services to certain homeless individuals be located on or consist of a single campus in an applicable municipality or the municipality's extraterritorial jurisdiction to qualify for the available property tax exemption. EFFECTIVE DATE January 1, 2022.
BILL ANALYSIS
# BILL ANALYSIS
H.B. 115
By: Rodriguez
Ways & Means
Committee Report (Unamended)
H.B. 115
By: Rodriguez
Ways & Means
Committee Report (Unamended)
BACKGROUND AND PURPOSE State law provides a limited property tax exemption for certain property owned by a charitable organization and used to provide housing and related services to certain individuals experiencing homelessness. The exemption is subject to specific qualifications, including one requiring the property to be located on or consist of a single campus. While this exemption has made it possible for qualifying charitable organizations to establish innovative and successful projects to address homelessness, there are concerns that this "single campus" requirement is overly restrictive and could stifle additional innovation in this area. H.B. 115 seeks to address these concerns and allow charitable organizations to receive the exemption at multiple campuses so that they are able to serve a greater number of individuals experiencing homelessness by removing the single campus requirement.
CRIMINAL JUSTICE IMPACT It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS H.B. 115 amends the Tax Code to remove the requirement that property owned by a qualifying charitable organization and used to provide housing and related services to certain homeless individuals be located on or consist of a single campus in an applicable municipality or the municipality's extraterritorial jurisdiction to qualify for the available property tax exemption.
EFFECTIVE DATE January 1, 2022.
BACKGROUND AND PURPOSE
State law provides a limited property tax exemption for certain property owned by a charitable organization and used to provide housing and related services to certain individuals experiencing homelessness. The exemption is subject to specific qualifications, including one requiring the property to be located on or consist of a single campus. While this exemption has made it possible for qualifying charitable organizations to establish innovative and successful projects to address homelessness, there are concerns that this "single campus" requirement is overly restrictive and could stifle additional innovation in this area. H.B. 115 seeks to address these concerns and allow charitable organizations to receive the exemption at multiple campuses so that they are able to serve a greater number of individuals experiencing homelessness by removing the single campus requirement.
CRIMINAL JUSTICE IMPACT
It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
RULEMAKING AUTHORITY
It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
ANALYSIS
H.B. 115 amends the Tax Code to remove the requirement that property owned by a qualifying charitable organization and used to provide housing and related services to certain homeless individuals be located on or consist of a single campus in an applicable municipality or the municipality's extraterritorial jurisdiction to qualify for the available property tax exemption.
EFFECTIVE DATE
January 1, 2022.