| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 87R11194 LHC-D | |
| 2 | 2 | By: Meza H.B. No. 4060 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to eligibility for an exemption from ad valorem taxation | |
| 8 | 8 | of a historic site. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 11.24, Tax Code, is amended by adding | |
| 11 | 11 | Subsection (c) to read as follows: | |
| 12 | 12 | (c) In determining whether to grant an exemption under this | |
| 13 | 13 | section, the governing body of a taxing unit may not consider | |
| 14 | 14 | whether the property is owned by an individual, a corporation, or | |
| 15 | 15 | any other type of entity and may not decline to grant an exemption | |
| 16 | 16 | based on whether the property is owned by an individual, a | |
| 17 | 17 | corporation, or any other type of entity. | |
| 18 | 18 | SECTION 2. This Act takes effect September 1, 2021. |