| 1 | | - | H.B. No. 115 |
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| 1 | + | By: Rodriguez, et al. (Senate Sponsor - Seliger) H.B. No. 115 |
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| 2 | + | (In the Senate - Received from the House April 13, 2021; |
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| 3 | + | April 13, 2021, read first time and referred to Committee on |
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| 4 | + | Finance; May 20, 2021, reported adversely, with favorable |
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| 5 | + | Committee Substitute by the following vote: Yeas 12, Nays 0; |
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| 6 | + | May 20, 2021, sent to printer.) |
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| 7 | + | Click here to see the committee vote |
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| 8 | + | COMMITTEE SUBSTITUTE FOR H.B. No. 115 By: Bettencourt |
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| 4 | 12 | | AN ACT |
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| 5 | 13 | | relating to the exemption from ad valorem taxation of certain |
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| 6 | 14 | | property owned by a charitable organization and used in providing |
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| 7 | 15 | | housing and related services to certain homeless individuals. |
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| 8 | 16 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 17 | | SECTION 1. Section 11.18(p), Tax Code, is amended to read as |
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| 10 | 18 | | follows: |
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| 11 | 19 | | (p) The exemption authorized by Subsection (d)(23) applies |
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| 12 | 20 | | only to property that: |
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| 13 | 21 | | (1) is owned by a charitable organization that has |
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| 14 | 22 | | been in existence for at least: |
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| 15 | 23 | | (A) 20 [12] years if the property is located in a |
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| 16 | 24 | | county described by Subdivision (4)(A); or |
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| 17 | 25 | | (B) two years if the property is located in a |
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| 18 | 26 | | municipality described by Subdivision (4)(B); |
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| 19 | 27 | | (2) is located on a tract of land that: |
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| 20 | 28 | | (A) is at least 15 acres in size; and |
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| 21 | 29 | | (B) was either: |
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| 22 | 30 | | (i) owned by the organization on July 1, |
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| 23 | 31 | | 2021; or |
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| 24 | 32 | | (ii) acquired by donation and owned by the |
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| 25 | 33 | | organization on January 1, 2023; |
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| 26 | 34 | | (3) is used to provide permanent housing and related |
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| 27 | 35 | | services to individuals described by that subsection; and |
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| 28 | 36 | | (4) [(3)] is located [on or consists of a single |
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| 29 | 37 | | campus] in: |
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| 30 | 38 | | (A) a county [municipality] with a population of |
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| 31 | 39 | | more than one million [750,000] and less than 1.5 million; or |
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| 32 | 40 | | (B) a municipality with a population of more than |
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| 33 | 41 | | 100,000 and less than 150,000 at least part of which is located in a |
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| 34 | 42 | | county with a population of less than 5,000 [850,000 or within the |
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| 35 | 43 | | extraterritorial jurisdiction of such a municipality]. |
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| 36 | 44 | | SECTION 2. This Act applies only to an ad valorem tax year |
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| 37 | 45 | | that begins on or after the effective date of this Act. |
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| 38 | 46 | | SECTION 3. This Act takes effect January 1, 2022. |
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| 39 | | - | ______________________________ ______________________________ |
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| 40 | | - | President of the Senate Speaker of the House |
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| 41 | | - | I certify that H.B. No. 115 was passed by the House on April |
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| 42 | | - | 13, 2021, by the following vote: Yeas 147, Nays 0, 1 present, not |
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| 43 | | - | voting; and that the House concurred in Senate amendments to H.B. |
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| 44 | | - | No. 115 on May 28, 2021, by the following vote: Yeas 140, Nays 5, 1 |
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| 45 | | - | present, not voting. |
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| 46 | | - | ______________________________ |
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| 47 | | - | Chief Clerk of the House |
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| 48 | | - | I certify that H.B. No. 115 was passed by the Senate, with |
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| 49 | | - | amendments, on May 21, 2021, by the following vote: Yeas 31, Nays |
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| 50 | | - | 0. |
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| 51 | | - | ______________________________ |
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| 52 | | - | Secretary of the Senate |
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| 53 | | - | APPROVED: __________________ |
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| 54 | | - | Date |
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| 55 | | - | __________________ |
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| 56 | | - | Governor |
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| 47 | + | * * * * * |
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