Texas 2021 - 87th Regular

Texas Senate Bill SB596 Compare Versions

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1	1	87R7119 JAM-D
2	2	By: Gutierrez S.B. No. 596
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the adoption of a land bank program by the Texas State
8	8	Affordable Housing Corporation.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Chapter 2306, Government Code, is amended by
11	11	adding Subchapter PP to read as follows:
12	12	SUBCHAPTER PP. VETERANS' LAND BANK PROGRAM
13	13	Sec. 2306.1151. DEFINITIONS. In this subchapter:
14	14	(1) "Affordable" means that the monthly mortgage
15	15	payment or contract rent does not exceed 30 percent of the
16	16	applicable median family income for that unit size, in accordance
17	17	with the income and rent limit rules adopted by the Texas Department
18	18	of Housing and Community Affairs.
19	19	(2) "Community housing development organization" or
20	20	"organization" means an organization that:
21	21	(A) meets the definition of a community housing
22	22	development organization in 24 C.F.R. Section 92.2; and
23	23	(B) is certified by a municipality or county as a
24	24	community housing development organization.
25	25	(3) "Corporation" means the Texas State Affordable
26	26	Housing Corporation.
27	27	(4) "Land bank" means an entity established or
28	28	approved by the corporation for the purpose of acquiring, holding,
29	29	and transferring unimproved real property under this subchapter to
30	30	provide affordable housing for veterans who are members of
31	31	low-income households.
32	32	(5) "Land bank plan" or "plan" means a plan adopted by
33	33	the corporation as provided by Section 2306.1155.
34	34	(6) "Land bank program" or "program" means a program
35	35	adopted under Section 2306.1153.
36	36	(7) "Low-income household" means a household with an
37	37	income of not greater than 80 percent of the area median family
38	38	income, based on gross household income, adjusted for household
39	39	size, for a municipality or, if located in an area that is not part
40	40	of a municipality, a county, as determined annually by the United
41	41	States Department of Housing and Urban Development.
42	42	(8) "Qualified participating developer" means a
43	43	developer who meets the requirements of Section 2306.1154 and
44	44	includes a qualified organization under Section 2306.1160.
45	45	(9) "Veteran" has the meaning provided by Section
46	46	161.001, Natural Resources Code.
47	47	Sec. 2306.1152. APPLICABILITY OF OTHER LAW. This
48	48	subchapter controls to the extent of any conflict between this
49	49	subchapter and another provision of this chapter.
50	50	Sec. 2306.1153. LAND BANK PROGRAM. (a) The corporation
51	51	shall adopt a land bank program and establish or approve a land bank
52	52	for the purpose of acquiring, holding, and transferring unimproved
53	53	real property under this subchapter to provide affordable housing
54	54	for veterans who are members of low-income households.
55	55	(b) Property held by the land bank must include property
56	56	acquired in the manner provided by Section 2306.1157 and may
57	57	include other property acquired by or transferred to the land bank.
58	58	(c) A sale or other transfer of property for use in
59	59	connection with the program is a sale for a public purpose.
60	60	Sec. 2306.1154. QUALIFIED PARTICIPATING DEVELOPER. To
61	61	qualify to participate in the program, a developer must:
62	62	(1) have developed three or more housing units within
63	63	the three-year period preceding the submission of a proposal to the
64	64	land bank seeking to acquire real property from the land bank;
65	65	(2) have a development plan approved by the
66	66	corporation for the land bank property; and
67	67	(3) meet any other requirements adopted by the
68	68	corporation in the land bank plan.
69	69	Sec. 2306.1155. LAND BANK PLAN. (a) The corporation shall
70	70	operate the program in conformance with a land bank plan.
71	71	(b) The corporation shall adopt a plan annually. The plan
72	72	may be amended from time to time.
73	73	(c) In developing the plan, the corporation shall consider
74	74	any other housing plans adopted by a municipality or county in which
75	75	the corporation intends to implement the program.
76	76	(d) The plan must include the following:
77	77	(1) a list of community housing development
78	78	organizations eligible to participate in the right of first refusal
79	79	provided by Section 2306.1160;
80	80	(2) a list of the parcels of real property that may
81	81	become eligible for sale or transfer to the land bank during the
82	82	next year;
83	83	(3) the corporation's plan for affordable housing
84	84	development on those parcels of real property; and
85	85	(4) the sources and amounts of public subsidies
86	86	anticipated to be available for affordable housing development
87	87	previously approved by the corporation at the time of the plan.
88	88	Sec. 2306.1156. PUBLIC HEARING ON PROPOSED PLAN. (a)
89	89	Before adopting a plan, the corporation shall hold a public hearing
90	90	on the proposed plan.
91	91	(b) The corporation shall provide notice of the hearing to
92	92	all community housing development organizations and to
93	93	neighborhood associations identified by the corporation as serving
94	94	the neighborhoods in which properties anticipated to be available
95	95	for sale or transfer to the land bank under this subchapter are
96	96	located.
97	97	(c) The corporation shall make copies of the proposed plan
98	98	available to the public not later than the 60th day before the date
99	99	of the public hearing.
100	100	Sec. 2306.1157. PRIVATE SALE TO LAND BANK. (a)
101	101	Notwithstanding any other law and except as provided by Subsection
102	102	(e), property that is ordered sold pursuant to foreclosure of a tax
103	103	lien may be sold in a private sale to a land bank by the officer
104	104	charged with the sale of the property without first offering the
105	105	property for sale as otherwise provided by Section 34.01, Tax Code,
106	106	if:
107	107	(1) the market value of the property as specified in
108	108	the judgment of foreclosure is less than the total amount due under
109	109	the judgment, including all taxes, penalties, and interest, plus
110	110	the value of nontax liens held by a taxing unit and awarded by the
111	111	judgment, court costs, and the cost of the sale;
112	112	(2) the property is not improved with a building or
113	113	buildings;
114	114	(3) there are delinquent taxes on the property for a
115	115	total of at least five years; and
116	116	(4) all taxing units that are parties to the tax suit
117	117	have executed an interlocal agreement that enables those units to
118	118	agree to participate in the program while retaining the right to
119	119	withhold consent to the sale of specific properties to the land
120	120	bank.
121	121	(b) If the person being sued in a suit for foreclosure of a
122	122	tax lien does not contest the market value of the property in the
123	123	suit, the person waives the right to challenge the amount of the
124	124	market value determined by the court for purposes of the sale of the
125	125	property under Section 33.50, Tax Code.
126	126	(c) For any sale of property under this section, each person
127	127	who was a defendant to the judgment, or that person's attorney,
128	128	shall be given, not later than the 90th day before the date of sale,
129	129	written notice of the proposed method of sale of the property by the
130	130	officer charged with the sale of the property. Notice shall be
131	131	given in the manner prescribed by Rule 21a, Texas Rules of Civil
132	132	Procedure.
133	133	(d) After receipt of the notice required by Subsection (c)
134	134	and before the date of the proposed sale, the owner of the property
135	135	subject to sale may file with the officer charged with the sale a
136	136	written request that the property not be sold in the manner provided
137	137	by this section.
138	138	(e) If the officer charged with the sale receives a written
139	139	request as provided by Subsection (d), the officer shall sell the
140	140	property as otherwise provided in Section 34.01, Tax Code.
141	141	(f) The owner of the property subject to sale may not
142	142	receive any proceeds of a sale under this section. However, the
143	143	owner does not have any personal liability for a deficiency of the
144	144	judgment as a result of a sale under this section.
145	145	(g) Notwithstanding any other law, if consent is given by
146	146	the taxing units that are a party to the judgment, property may be
147	147	sold to the land bank for less than the market value of the property
148	148	as specified in the judgment or less than the total of all taxes,
149	149	penalties, and interest, plus the value of nontax liens held by a
150	150	taxing unit and awarded by the judgment, court costs, and the cost
151	151	of the sale.
152	152	(h) The deed of conveyance of the property sold to a land
153	153	bank under this section conveys to the land bank the right, title,
154	154	and interest acquired or held by each taxing unit that was a party
155	155	to the judgment, subject to the right of redemption.
156	156	Sec. 2306.1158. SUBSEQUENT RESALE BY LAND BANK. (a) Each
157	157	subsequent resale by a land bank of property acquired by the land
158	158	bank under Section 2306.1157 must comply with the conditions of
159	159	this section.
160	160	(b) Within the three-year period following the date of
161	161	acquisition, the land bank must sell a property to a qualified
162	162	participating developer for the purpose of construction of
163	163	affordable housing for sale or rent to veterans who are members of
164	164	low-income households.
165	165	(c) If after three years a qualified participating
166	166	developer has not purchased the property, the property shall be
167	167	transferred from the land bank to the taxing units who were parties
168	168	to the judgment for disposition as otherwise allowed under the law.
169	169	(d) Unless the corporation increases the amount in its plan,
170	170	the number of properties acquired by a qualified participating
171	171	developer under this section on which development has not been
172	172	completed may not at any given time exceed three times the annual
173	173	average residential production completed by the qualified
174	174	participating developer during the preceding two-year period as
175	175	determined by the corporation.
176	176	(e) The deed conveying a property sold by the land bank must
177	177	include a right of reverter so that if the qualified participating
178	178	developer does not apply for a construction permit and close on any
179	179	construction financing within the two-year period following the
180	180	date of the conveyance of the property from the land bank to the
181	181	qualified participating developer, the property will revert to the
182	182	land bank for subsequent resale to another qualifying participating
183	183	developer or conveyance to the taxing units who were parties to the
184	184	judgment for disposition as otherwise allowed under the law.
185	185	Sec. 2306.1159. RESTRICTIONS ON OCCUPANCY AND USE OF
186	186	PROPERTY. (a) The land bank shall impose, in accordance with this
187	187	section, deed restrictions on property sold to qualified
188	188	participating developers requiring the development and subsequent
189	189	sale or rental of the property to veterans who are members of
190	190	low-income households.
191	191	(b) At least 25 percent of the land bank properties sold
192	192	during any given state fiscal year to be developed for sale shall be
193	193	deed restricted for sale to households with incomes not greater
194	194	than 60 percent of the area median family income, based on gross
195	195	household income, adjusted for household size, for the applicable
196	196	municipality or, if located in an area that is not part of a
197	197	municipality, the applicable county, as determined annually by the
198	198	United States Department of Housing and Urban Development.
199	199	(c) If property is developed for rental housing, the deed
200	200	restrictions must be for a period of not less than 20 years and must
201	201	require that:
202	202	(1) 100 percent of the rental units be occupied by and
203	203	affordable to households with incomes not greater than 60 percent
204	204	of area median family income, based on gross household income,
205	205	adjusted for household size, for the applicable municipality or, if
206	206	located in an area that is not part of a municipality, the
207	207	applicable county, as determined annually by the United States
208	208	Department of Housing and Urban Development;
209	209	(2) 40 percent of the units be occupied by and
210	210	affordable to households with incomes not greater than 50 percent
211	211	of area median family income, based on gross household income,
212	212	adjusted for household size, for the applicable municipality or, if
213	213	located in an area that is not part of a municipality, the
214	214	applicable county, as determined annually by the United States
215	215	Department of Housing and Urban Development; or
216	216	(3) 20 percent of the units be occupied by and
217	217	affordable to households with incomes not greater than 30 percent
218	218	of area median family income, based on gross household income,
219	219	adjusted for household size, for the applicable municipality or, if
220	220	located in an area that is not part of a municipality, the
221	221	applicable county, as determined annually by the United States
222	222	Department of Housing and Urban Development.
223	223	(d) The deed restrictions under Subsection (c) must require
224	224	the owner to file an annual occupancy report with the corporation on
225	225	a reporting form provided by the corporation. The deed
226	226	restrictions must also prohibit any exclusion of an individual or
227	227	family from admission to the development based solely on the
228	228	participation of the individual or family in the housing choice
229	229	voucher program under Section 8, United States Housing Act of 1937
230	230	(42 U.S.C. Section 1437f), as amended.
231	231	(e) Except as otherwise provided by this section, if the
232	232	deed restrictions imposed under this section are for a term of
233	233	years, the deed restrictions renew automatically.
234	234	(f) The land bank or the corporation may modify or add to the
235	235	deed restrictions imposed under this section. Any modifications or
236	236	additions made by the corporation must be adopted by the
237	237	corporation as part of its plan and must comply with the
238	238	restrictions set forth in Subsections (b), (c), and (d).
239	239	Sec. 2306.1160. RIGHT OF FIRST REFUSAL. (a) In this
240	240	section, "qualified organization" means a community housing
241	241	development organization that:
242	242	(1) contains within its designated geographical
243	243	boundaries of operation, as set forth in its application for
244	244	certification filed with and approved by the municipality or county
245	245	certifying the organization, a portion of the property that the
246	246	land bank is offering for sale;
247	247	(2) has built at least three single-family homes or
248	248	duplexes or one multifamily residential dwelling of four or more
249	249	units in compliance with all applicable building codes within the
250	250	preceding two-year period and within the organization's designated
251	251	geographical boundaries of operation; and
252	252	(3) within the preceding three-year period has
253	253	developed or rehabilitated housing units within a two-mile radius
254	254	of the property that the land bank is offering for sale.
255	255	(b) The land bank shall first offer for sale to qualified
256	256	organizations any property acquired by the land bank under Section
257	257	2306.1157.
258	258	(c) Notice must be provided to the qualified organizations
259	259	by certified mail, return receipt requested, not later than the
260	260	60th day before the beginning of the period in which a right of
261	261	first refusal may be exercised.
262	262	(d) The corporation shall specify in its plan the period
263	263	during which the right of first refusal provided by this section may
264	264	be exercised by a qualified organization. That period must be at
265	265	least nine months but not more than 26 months from the date of the
266	266	deed of conveyance of the property to the land bank.
267	267	(e) If the land bank conveys the property to a qualified
268	268	organization before the expiration of the period specified by the
269	269	corporation under Subsection (d), the interlocal agreement
270	270	executed under Section 2306.1157(a)(4) must provide tax abatement
271	271	for the property until the expiration of that period.
272	272	(f) During the specified period, the land bank may not sell
273	273	the property to a qualified participating developer other than a
274	274	qualified organization. If all qualified organizations notify the
275	275	land bank that they are declining to exercise their right of first
276	276	refusal during the specified period, or if an offer to purchase the
277	277	property is not received from a qualified organization during that
278	278	period, the land bank may sell the property to any other qualified
279	279	participating developer at the same price that the land bank
280	280	offered the property to the qualified organizations.
281	281	(g) In its plan, the corporation shall establish the
282	282	additional period, if any, that a property may be held in the land
283	283	bank once an offer has been received and accepted from a qualified
284	284	organization or other qualified participating developer.
285	285	(h) If more than one qualified organization expresses an
286	286	interest in exercising its right of first refusal, the organization
287	287	that has designated the most geographically compact area
288	288	encompassing a portion of the property shall be given priority.
289	289	(i) In its plan, the corporation may provide for other
290	290	rights of first refusal for any other nonprofit corporation
291	291	exempted from federal income tax under Section 501(c)(3), Internal
292	292	Revenue Code of 1986, as amended, provided that the preeminent
293	293	right of first refusal is provided to qualified organizations as
294	294	provided by this section.
295	295	(j) The land bank is not required to provide a right of first
296	296	refusal to qualified organizations under this section if the land
297	297	bank is selling property that reverted to the land bank under
298	298	Section 2306.1158(e) or was acquired by the land bank in a manner
299	299	other than that provided by Section 2306.1157.
300	300	Sec. 2306.1161. OPEN RECORDS AND MEETINGS. The land bank
301	301	shall comply with the requirements of Chapters 551 and 552.
302	302	Sec. 2306.1162. RECORDS; AUDIT; REPORT. (a) The land bank
303	303	shall keep accurate minutes of its meetings and shall keep accurate
304	304	records and books of account that conform with generally accepted
305	305	principles of accounting and that clearly reflect the income and
306	306	expenses of the land bank and all transactions in relation to its
307	307	property.
308	308	(b) The land bank shall file with the corporation not later
309	309	than the 90th day after the close of the state fiscal year annual
310	310	audited financial statements prepared by a certified public
311	311	accountant. The financial transactions of the land bank are
312	312	subject to audit by the corporation.
313	313	(c) For purposes of evaluating the effectiveness of the
314	314	program, the land bank shall submit an annual performance report to
315	315	the corporation not later than November 1 of each year in which the
316	316	land bank acquires or sells property under this subchapter. The
317	317	performance report must include:
318	318	(1) a complete and detailed written accounting of all
319	319	money and properties received and disbursed by the land bank during
320	320	the preceding state fiscal year;
321	321	(2) for each property acquired by the land bank during
322	322	the preceding state fiscal year:
323	323	(A) the street address of the property;
324	324	(B) the legal description of the property;
325	325	(C) the date the land bank took title to the
326	326	property;
327	327	(D) the name and mailing address of the property
328	328	owner of record at the time of the acquisition;
329	329	(E) the amount of taxes and other costs owed at
330	330	the time of the foreclosure if the property was acquired under
331	331	Section 2306.1157; and
332	332	(F) the assessed value of the property on the tax
333	333	roll at the time of the foreclosure if the property was acquired
334	334	under Section 2306.1157;
335	335	(3) for each property sold by the land bank during the
336	336	preceding state fiscal year to a qualified participating developer:
337	337	(A) the street address of the property;
338	338	(B) the legal description of the property;
339	339	(C) the name and mailing address of the
340	340	purchaser;
341	341	(D) the price paid by the purchaser;
342	342	(E) the maximum incomes allowed for the
343	343	households by the terms of the sale; and
344	344	(F) the source and amount of any public subsidy
345	345	made available to facilitate the sale or rental of the property to a
346	346	veteran who is a member of a household within the targeted income
347	347	levels;
348	348	(4) for each property sold by a qualified
349	349	participating developer during the preceding state fiscal year, the
350	350	buyer's household income and a description of all use and sale
351	351	restrictions; and
352	352	(5) for each property developed for rental housing
353	353	with an active deed restriction, a copy of the most recent annual
354	354	report filed by the owner with the land bank.
355	355	(d) The land bank shall maintain in its records for
356	356	inspection a copy of the sale settlement statement for each
357	357	property sold by a qualified participating developer and a copy of
358	358	the first page of the mortgage note with the interest rate and
359	359	indicating the volume and page number of the instrument as filed
360	360	with the county clerk.
361	361	(e) The land bank shall provide copies of the performance
362	362	report to any taxing units who were parties to a sale of property
363	363	under Section 2306.1157. The land bank shall provide notice of the
364	364	availability of the performance report for review to the
365	365	organizations and neighborhood associations identified by the
366	366	corporation as serving the neighborhoods in which are located
367	367	properties sold or transferred to the land bank under this
368	368	subchapter.
369	369	(f) The land bank and the corporation shall maintain copies
370	370	of the performance report available for public review.
371	371	SECTION 2. Sections 11.18(d) and (o), Tax Code, are amended
372	372	to read as follows:
373	373	(d) A charitable organization must be organized exclusively
374	374	to perform religious, charitable, scientific, literary, or
375	375	educational purposes and, except as permitted by Subsections (h)
376	376	and (l), engage exclusively in performing one or more of the
377	377	following charitable functions:
378	378	(1) providing medical care without regard to the
379	379	beneficiaries' ability to pay, which in the case of a nonprofit
380	380	hospital or hospital system means providing charity care and
381	381	community benefits in accordance with Section 11.1801;
382	382	(2) providing support or relief to orphans,
383	383	delinquent, dependent, or handicapped children in need of
384	384	residential care, abused or battered spouses or children in need of
385	385	temporary shelter, the impoverished, or victims of natural disaster
386	386	without regard to the beneficiaries' ability to pay;
387	387	(3) providing support without regard to the
388	388	beneficiaries' ability to pay to:
389	389	(A) elderly persons, including the provision of:
390	390	(i) recreational or social activities; and
391	391	(ii) facilities designed to address the
392	392	special needs of elderly persons; or
393	393	(B) the handicapped, including training and
394	394	employment:
395	395	(i) in the production of commodities; or
396	396	(ii) in the provision of services under 41
397	397	U.S.C. Sections 8501-8506;
398	398	(4) preserving a historical landmark or site;
399	399	(5) promoting or operating a museum, zoo, library,
400	400	theater of the dramatic or performing arts, or symphony orchestra
401	401	or choir;
402	402	(6) promoting or providing humane treatment of
403	403	animals;
404	404	(7) acquiring, storing, transporting, selling, or
405	405	distributing water for public use;
406	406	(8) answering fire alarms and extinguishing fires with
407	407	no compensation or only nominal compensation to the members of the
408	408	organization;
409	409	(9) promoting the athletic development of boys or
410	410	girls under the age of 18 years;
411	411	(10) preserving or conserving wildlife;
412	412	(11) promoting educational development through loans
413	413	or scholarships to students;
414	414	(12) providing halfway house services pursuant to a
415	415	certification as a halfway house by the parole division of the Texas
416	416	Department of Criminal Justice;
417	417	(13) providing permanent housing and related social,
418	418	health care, and educational facilities for persons who are 62
419	419	years of age or older without regard to the residents' ability to
420	420	pay;
421	421	(14) promoting or operating an art gallery, museum, or
422	422	collection, in a permanent location or on tour, that is open to the
423	423	public;
424	424	(15) providing for the organized solicitation and
425	425	collection for distributions through gifts, grants, and agreements
426	426	to nonprofit charitable, education, religious, and youth
427	427	organizations that provide direct human, health, and welfare
428	428	services;
429	429	(16) performing biomedical or scientific research or
430	430	biomedical or scientific education for the benefit of the public;
431	431	(17) operating a television station that produces or
432	432	broadcasts educational, cultural, or other public interest
433	433	programming and that receives grants from the Corporation for
434	434	Public Broadcasting under 47 U.S.C. Section 396, as amended;
435	435	(18) providing housing for low-income and
436	436	moderate-income families, for unmarried individuals 62 years of age
437	437	or older, for handicapped individuals, and for families displaced
438	438	by urban renewal, through the use of trust assets that are
439	439	irrevocably and, pursuant to a contract entered into before
440	440	December 31, 1972, contractually dedicated on the sale or
441	441	disposition of the housing to a charitable organization that
442	442	performs charitable functions described by Subdivision (9);
443	443	(19) providing housing and related services to persons
444	444	who are 62 years of age or older in a retirement community, if the
445	445	retirement community provides independent living services,
446	446	assisted living services, and nursing services to its residents on
447	447	a single campus:
448	448	(A) without regard to the residents' ability to
449	449	pay; or
450	450	(B) in which at least four percent of the
451	451	retirement community's combined net resident revenue is provided in
452	452	charitable care to its residents;
453	453	(20) providing housing on a cooperative basis to
454	454	students of an institution of higher education if:
455	455	(A) the organization is exempt from federal
456	456	income taxation under Section 501(a), Internal Revenue Code of
457	457	1986, as amended, by being listed as an exempt entity under Section
458	458	501(c)(3) of that code;
459	459	(B) membership in the organization is open to all
460	460	students enrolled in the institution and is not limited to those
461	461	chosen by current members of the organization;
462	462	(C) the organization is governed by its members;
463	463	and
464	464	(D) the members of the organization share the
465	465	responsibility for managing the housing;
466	466	(21) acquiring, holding, and transferring unimproved
467	467	real property under an urban land bank demonstration program
468	468	established under Chapter 379C, Local Government Code, as or on
469	469	behalf of a land bank;
470	470	(22) acquiring, holding, and transferring unimproved
471	471	real property under an urban land bank program established under
472	472	Chapter 379E, Local Government Code, as or on behalf of a land bank;
473	473	(22-a) acquiring, holding, and transferring
474	474	unimproved real property under a land bank program established
475	475	under Subchapter PP, Chapter 2306, Government Code, as or on behalf
476	476	of a land bank;
477	477	(23) providing housing and related services to
478	478	individuals who:
479	479	(A) are unaccompanied and homeless and have a
480	480	disabling condition; and
481	481	(B) have been continuously homeless for a year or
482	482	more or have had at least four episodes of homelessness in the
483	483	preceding three years;
484	484	(24) operating a radio station that broadcasts
485	485	educational, cultural, or other public interest programming,
486	486	including classical music, and that in the preceding five years has
487	487	received or been selected to receive one or more grants from the
488	488	Corporation for Public Broadcasting under 47 U.S.C. Section 396, as
489	489	amended; or
490	490	(25) providing, without regard to the beneficiaries'
491	491	ability to pay, tax return preparation services and assistance with
492	492	other financial matters.
493	493	(o) For purposes of Subsection (a)(2), real property
494	494	acquired, held, and transferred by an organization that performs
495	495	the function described by Subsection (d)(21), [or] (22), or (22-a)
496	496	is considered to be used exclusively by the qualified charitable
497	497	organization to perform that function.
498	498	SECTION 3. Section 11.18, Tax Code, as amended by this Act,
499	499	applies only to an ad valorem tax year that begins on or after the
500	500	effective date of this Act.
501	501	SECTION 4. This Act takes effect September 1, 2021.