| 1 | 2 | | By: Craddick H.B. No. 349 |
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| 2 | 3 | | |
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| 3 | 4 | | |
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| 4 | 5 | | A BILL TO BE ENTITLED |
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| 5 | 6 | | AN ACT |
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| 6 | 7 | | relating to the exemption from ad valorem taxation of certain |
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| 7 | 8 | | property owned by a charitable organization and used in providing |
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| 8 | 9 | | housing and related services to certain homeless individuals. |
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| 9 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 11 | | SECTION 1. Section 11.18(p), Tax Code, is amended to read as |
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| 11 | 12 | | follows: |
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| 12 | 13 | | (p) The exemption authorized by Subsection (d)(23) applies |
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| 13 | 14 | | only to property that: |
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| 14 | 15 | | (1) is owned by a charitable organization that has |
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| 15 | 16 | | been in existence for at least: |
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| 23 | | - | (3) is located: |
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| 24 | | - | (A) [on or consists of a single campus] in a |
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| 25 | | - | municipality with a population of more than 750,000 and less than |
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| 26 | | - | 850,000 or within the extraterritorial jurisdiction of such a |
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| 27 | | - | municipality; or |
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| 28 | | - | (B) on or consists of a single campus in a |
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| 29 | | - | municipality with a population of more than 100,000 and less than |
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| 30 | | - | 150,000 at least part of which is located in a county with a |
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| 31 | | - | population of less than 5,000. |
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| 25 | + | (3) is located on or consists of a single campus in: |
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| 26 | + | (A) a municipality with a population of more than |
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| 27 | + | 750,000 and less than 850,000 or within the extraterritorial |
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| 28 | + | jurisdiction of such a municipality; or |
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| 29 | + | (B) a municipality with a population of more than |
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| 30 | + | 100,000 and less than 150,000 at least part of which is located in a |
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| 31 | + | county with a population of less than 5,000. |
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