| 1 | 1 | | 87R323 TJB-D |
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| 2 | 2 | | By: Seliger S.B. No. 671 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the exemption from ad valorem taxation of certain |
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| 8 | 8 | | property owned by a charitable organization and used in providing |
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| 9 | 9 | | housing and related services to certain homeless individuals. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 11.18(p), Tax Code, is amended to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | (p) The exemption authorized by Subsection (d)(23) applies |
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| 14 | 14 | | only to property that: |
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| 15 | 15 | | (1) is owned by a charitable organization that has |
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| 16 | 16 | | been in existence for at least: |
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| 17 | 17 | | (A) 12 years if the property is located on or |
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| 18 | 18 | | consists of a single campus in a municipality described by |
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| 19 | 19 | | Subdivision (3)(A); or |
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| 20 | 20 | | (B) two years if the property is located on or |
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| 21 | 21 | | consists of a single campus in a municipality described by |
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| 22 | 22 | | Subdivision (3)(B); |
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| 23 | 23 | | (2) is used to provide housing and related services to |
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| 24 | 24 | | individuals described by that subsection; and |
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| 25 | 25 | | (3) is located on or consists of a single campus in: |
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| 26 | 26 | | (A) a municipality with a population of more than |
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| 27 | 27 | | 750,000 and less than 850,000 or within the extraterritorial |
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| 28 | 28 | | jurisdiction of such a municipality; or |
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| 29 | 29 | | (B) a municipality with a population of more than |
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| 30 | 30 | | 100,000 and less than 150,000 at least part of which is located in a |
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| 31 | 31 | | county with a population of less than 5,000. |
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| 32 | 32 | | SECTION 2. This Act applies only to an ad valorem tax year |
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| 33 | 33 | | that begins on or after the effective date of this Act. |
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| 34 | 34 | | SECTION 3. This Act takes effect January 1, 2022. |
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