Texas 2023 - 88th Regular

Texas Senate Bill SB719 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	S.B. No. 719
2	2
3	3
4	4	AN ACT
5	5	relating to an exemption from ad valorem taxation of property owned
6	6	by a charitable organization that provides services related to the
7	7	placement of a child in a foster or adoptive home.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 11.18(d), Tax Code, is amended to read as
10	10	follows:
11	11	(d) A charitable organization must be organized exclusively
12	12	to perform religious, charitable, scientific, literary, or
13	13	educational purposes and, except as permitted by Subsections (h)
14	14	and (l), engage exclusively in performing one or more of the
15	15	following charitable functions:
16	16	(1) providing medical care without regard to the
17	17	beneficiaries' ability to pay, which in the case of a nonprofit
18	18	hospital or hospital system means providing charity care and
19	19	community benefits in accordance with Section 11.1801;
20	20	(2) providing support or relief to orphans, delinquent
21	21	or[,] dependent[, or handicapped] children in need of residential
22	22	care, children with disabilities in need of residential care,
23	23	abused or battered spouses or children in need of temporary
24	24	shelter, the impoverished, or victims of natural disaster without
25	25	regard to the beneficiaries' ability to pay;
26	26	(3) providing support without regard to the
27	27	beneficiaries' ability to pay to:
28	28	(A) elderly persons, including the provision of:
29	29	(i) recreational or social activities; and
30	30	(ii) facilities designed to address the
31	31	special needs of elderly persons; or
32	32	(B) persons with disabilities [the handicapped],
33	33	including training and employment:
34	34	(i) in the production of commodities; or
35	35	(ii) in the provision of services under 41
36	36	U.S.C. Sections 8501-8506;
37	37	(4) preserving a historical landmark or site;
38	38	(5) promoting or operating a museum, zoo, library,
39	39	theater of the dramatic or performing arts, or symphony orchestra
40	40	or choir;
41	41	(6) promoting or providing humane treatment of
42	42	animals;
43	43	(7) acquiring, storing, transporting, selling, or
44	44	distributing water for public use;
45	45	(8) answering fire alarms and extinguishing fires with
46	46	no compensation or only nominal compensation to the members of the
47	47	organization;
48	48	(9) promoting the athletic development of boys or
49	49	girls under the age of 18 years;
50	50	(10) preserving or conserving wildlife;
51	51	(11) promoting educational development through loans
52	52	or scholarships to students;
53	53	(12) providing halfway house services pursuant to a
54	54	certification as a halfway house by the parole division of the Texas
55	55	Department of Criminal Justice;
56	56	(13) providing permanent housing and related social,
57	57	health care, and educational facilities for persons who are 62
58	58	years of age or older without regard to the residents' ability to
59	59	pay;
60	60	(14) promoting or operating an art gallery, museum, or
61	61	collection, in a permanent location or on tour, that is open to the
62	62	public;
63	63	(15) providing for the organized solicitation and
64	64	collection for distributions through gifts, grants, and agreements
65	65	to nonprofit charitable, education, religious, and youth
66	66	organizations that provide direct human, health, and welfare
67	67	services;
68	68	(16) performing biomedical or scientific research or
69	69	biomedical or scientific education for the benefit of the public;
70	70	(17) operating a television station that produces or
71	71	broadcasts educational, cultural, or other public interest
72	72	programming and that receives grants from the Corporation for
73	73	Public Broadcasting under 47 U.S.C. Section 396, as amended;
74	74	(18) providing housing for low-income and
75	75	moderate-income families, for unmarried individuals 62 years of age
76	76	or older, for [handicapped] individuals with disabilities, and for
77	77	families displaced by urban renewal, through the use of trust
78	78	assets that are irrevocably and, pursuant to a contract entered
79	79	into before December 31, 1972, contractually dedicated on the sale
80	80	or disposition of the housing to a charitable organization that
81	81	performs charitable functions described by Subdivision (9);
82	82	(19) providing housing and related services to persons
83	83	who are 62 years of age or older in a retirement community, if the
84	84	retirement community provides independent living services,
85	85	assisted living services, and nursing services to its residents on
86	86	a single campus:
87	87	(A) without regard to the residents' ability to
88	88	pay; or
89	89	(B) in which at least four percent of the
90	90	retirement community's combined net resident revenue is provided in
91	91	charitable care to its residents;
92	92	(20) providing housing on a cooperative basis to
93	93	students of an institution of higher education if:
94	94	(A) the organization is exempt from federal
95	95	income taxation under Section 501(a), Internal Revenue Code of
96	96	1986, as amended, by being listed as an exempt entity under Section
97	97	501(c)(3) of that code;
98	98	(B) membership in the organization is open to all
99	99	students enrolled in the institution and is not limited to those
100	100	chosen by current members of the organization;
101	101	(C) the organization is governed by its members;
102	102	and
103	103	(D) the members of the organization share the
104	104	responsibility for managing the housing;
105	105	(21) acquiring, holding, and transferring unimproved
106	106	real property under an urban land bank demonstration program
107	107	established under Chapter 379C, Local Government Code, as or on
108	108	behalf of a land bank;
109	109	(22) acquiring, holding, and transferring unimproved
110	110	real property under an urban land bank program established under
111	111	Chapter 379E, Local Government Code, as or on behalf of a land bank;
112	112	(23) providing housing and related services to
113	113	individuals who:
114	114	(A) are unaccompanied and homeless and have a
115	115	disabling condition; and
116	116	(B) have been continuously homeless for a year or
117	117	more or have had at least four episodes of homelessness in the
118	118	preceding three years;
119	119	(24) operating a radio station that broadcasts
120	120	educational, cultural, or other public interest programming,
121	121	including classical music, and that in the preceding five years has
122	122	received or been selected to receive one or more grants from the
123	123	Corporation for Public Broadcasting under 47 U.S.C. Section 396, as
124	124	amended; [or]
125	125	(25) providing, without regard to the beneficiaries'
126	126	ability to pay, tax return preparation services and assistance with
127	127	other financial matters; or
128	128	(26) providing services related to planning for the
129	129	placement of or placing children in foster or adoptive homes or
130	130	providing support or relief to women who are or may be pregnant and
131	131	who are considering placing their unborn children for adoption.
132	132	SECTION 2. This Act applies only to an ad valorem tax year
133	133	that begins on or after the effective date of this Act.
134	134	SECTION 3. This Act takes effect January 1, 2024.
135	135	______________________________ ______________________________
136	136	President of the Senate Speaker of the House
137	137	I hereby certify that S.B. No. 719 passed the Senate on
138	138	April 26, 2023, by the following vote: Yeas 31, Nays 0.
139	139	______________________________
140	140	Secretary of the Senate
141	141	I hereby certify that S.B. No. 719 passed the House on
142	142	May 24, 2023, by the following vote: Yeas 133, Nays 5,
143	143	one present not voting.
144	144	______________________________
145	145	Chief Clerk of the House
146	146	Approved:
147	147	______________________________
148	148	Date
149	149	______________________________
150	150	Governor