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