Texas 2025 - 89th Regular

Texas House Bill HB4750 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R9080 CJC-F
2	2	By: Anchía H.B. No. 4750
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the exemption from ad valorem taxation of property of
10	10	certain charitable organizations that provide housing on a
11	11	cooperative basis.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 11.18(d), Tax Code, is amended to read as
14	14	follows:
15	15	(d) A charitable organization must be organized exclusively
16	16	to perform religious, charitable, scientific, literary, or
17	17	educational purposes and, except as permitted by Subsections (h)
18	18	and (l), engage exclusively in performing one or more of the
19	19	following charitable functions:
20	20	(1) providing medical care without regard to the
21	21	beneficiaries' ability to pay, which in the case of a nonprofit
22	22	hospital or hospital system means providing charity care and
23	23	community benefits in accordance with Section 11.1801;
24	24	(2) providing support or relief to orphans, delinquent
25	25	or dependent children in need of residential care, children with
26	26	disabilities in need of residential care, abused or battered
27	27	spouses or children in need of temporary shelter, the impoverished,
28	28	or victims of natural disaster without regard to the beneficiaries'
29	29	ability to pay;
30	30	(3) providing support without regard to the
31	31	beneficiaries' ability to pay to:
32	32	(A) elderly persons, including the provision of:
33	33	(i) recreational or social activities; and
34	34	(ii) facilities designed to address the
35	35	special needs of elderly persons; or
36	36	(B) persons with disabilities, including
37	37	training and employment:
38	38	(i) in the production of commodities; or
39	39	(ii) in the provision of services under 41
40	40	U.S.C. Sections 8501-8506;
41	41	(4) preserving a historical landmark or site;
42	42	(5) promoting or operating a museum, zoo, library,
43	43	theater of the dramatic or performing arts, or symphony orchestra
44	44	or choir;
45	45	(6) promoting or providing humane treatment of
46	46	animals;
47	47	(7) acquiring, storing, transporting, selling, or
48	48	distributing water for public use;
49	49	(8) answering fire alarms and extinguishing fires with
50	50	no compensation or only nominal compensation to the members of the
51	51	organization;
52	52	(9) promoting the athletic development of boys or
53	53	girls under the age of 18 years;
54	54	(10) preserving or conserving wildlife;
55	55	(11) promoting educational development through loans
56	56	or scholarships to students;
57	57	(12) providing halfway house services pursuant to a
58	58	certification as a halfway house by the parole division of the Texas
59	59	Department of Criminal Justice;
60	60	(13) providing permanent housing and related social,
61	61	health care, and educational facilities for persons who are 62
62	62	years of age or older without regard to the residents' ability to
63	63	pay;
64	64	(14) promoting or operating an art gallery, museum, or
65	65	collection, in a permanent location or on tour, that is open to the
66	66	public;
67	67	(15) providing for the organized solicitation and
68	68	collection for distributions through gifts, grants, and agreements
69	69	to nonprofit charitable, education, religious, and youth
70	70	organizations that provide direct human, health, and welfare
71	71	services;
72	72	(16) performing biomedical or scientific research or
73	73	biomedical or scientific education for the benefit of the public;
74	74	(17) operating a television station that produces or
75	75	broadcasts educational, cultural, or other public interest
76	76	programming and that receives grants from the Corporation for
77	77	Public Broadcasting under 47 U.S.C. Section 396, as amended;
78	78	(18) providing housing for low-income and
79	79	moderate-income families, for unmarried individuals 62 years of age
80	80	or older, for individuals with disabilities, and for families
81	81	displaced by urban renewal, through the use of trust assets that are
82	82	irrevocably and, pursuant to a contract entered into before
83	83	December 31, 1972, contractually dedicated on the sale or
84	84	disposition of the housing to a charitable organization that
85	85	performs charitable functions described by Subdivision (9);
86	86	(19) providing housing and related services to persons
87	87	who are 62 years of age or older in a retirement community, if the
88	88	retirement community provides independent living services,
89	89	assisted living services, and nursing services to its residents on
90	90	a single campus:
91	91	(A) without regard to the residents' ability to
92	92	pay; or
93	93	(B) in which at least four percent of the
94	94	retirement community's combined net resident revenue is provided in
95	95	charitable care to its residents;
96	96	(20) providing housing on a cooperative basis to
97	97	individuals, including students of an institution of higher
98	98	education, if:
99	99	(A) the organization is exempt from federal
100	100	income taxation under Section 501(a), Internal Revenue Code of
101	101	1986, as amended, by being listed as an exempt entity under Section
102	102	501(c)(3) of that code;
103	103	(B) membership in the organization is open to all
104	104	individuals [students enrolled in the institution] and is not
105	105	limited to those chosen by current members of the organization;
106	106	(C) the organization is governed by its members;
107	107	and
108	108	(D) the members of the organization share the
109	109	responsibility for managing the housing;
110	110	(21) acquiring, holding, and transferring unimproved
111	111	real property under an urban land bank demonstration program
112	112	established under Chapter 379C, Local Government Code, as or on
113	113	behalf of a land bank;
114	114	(22) acquiring, holding, and transferring unimproved
115	115	real property under an urban land bank program established under
116	116	Chapter 379E, Local Government Code, as or on behalf of a land bank;
117	117	(23) providing housing and related services to
118	118	individuals who:
119	119	(A) are unaccompanied and homeless and have a
120	120	disabling condition; and
121	121	(B) have been continuously homeless for a year or
122	122	more or have had at least four episodes of homelessness in the
123	123	preceding three years;
124	124	(24) operating a radio station that broadcasts
125	125	educational, cultural, or other public interest programming,
126	126	including classical music, and that in the preceding five years has
127	127	received or been selected to receive one or more grants from the
128	128	Corporation for Public Broadcasting under 47 U.S.C. Section 396, as
129	129	amended;
130	130	(25) providing, without regard to the beneficiaries'
131	131	ability to pay, tax return preparation services and assistance with
132	132	other financial matters; or
133	133	(26) providing services related to planning for the
134	134	placement of or placing children in foster or adoptive homes or
135	135	providing support or relief to women who are or may be pregnant and
136	136	who are considering placing their unborn children for adoption.
137	137	SECTION 2. This Act applies only to an ad valorem tax year
138	138	that begins on or after the effective date of this Act.
139	139	SECTION 3. This Act takes effect January 1, 2026.