By: Martinez Fischer H.B. No. 4851
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of the real and
personal property owned and exclusively used by a labor
organization for the organization's operations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.36 to read as follows:
Sec. 11.36. LABOR ORGANIZATIONS. (a) In this section,
"labor organization" means an organization:
(1) described by Section 101.251, Labor Code; and
(2) exempt from federal income taxation under Section
501(a), Internal Revenue Code of 1986, as an organization described
by Section 501(c)(5) of that code.
(b) A labor organization is entitled to an exemption from
taxation of the total appraised value of the real and personal
property owned and exclusively used by the organization for the
organization's operations.
SECTION 2. Section 11.43(c), Tax Code, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, [or] 11.35, or
11.36, once allowed, need not be claimed in subsequent years, and
except as otherwise provided by Subsection (e), the exemption
applies to the property until it changes ownership or the person's
qualification for the exemption changes. However, except as
provided by Subsection (r), the chief appraiser may require a
person allowed one of the exemptions in a prior year to file a new
application to confirm the person's current qualification for the
exemption by delivering a written notice that a new application is
required, accompanied by an appropriate application form, to the
person previously allowed the exemption. If the person previously
allowed the exemption is 65 years of age or older, the chief
appraiser may not cancel the exemption due to the person's failure
to file the new application unless the chief appraiser complies
with the requirements of Subsection (q), if applicable.
SECTION 3. This Act applies only to ad valorem taxes imposed
for a tax year that begins on or after the effective date of this
Act.
SECTION 4. This Act takes effect January 1, 2024, but only
if the constitutional amendment proposed by the 88th Legislature,
Regular Session, 2023, to authorize the legislature to exempt from
ad valorem taxation the real and personal property owned and
exclusively used by a labor organization for the organization's
operations is approved by the voters. If that amendment is not
approved by the voters, this Act has no effect.