By: Rodriguez, Craddick, Cole, Hinojosa, H.B. No. 115

Goodwin, et al.

A BILL TO BE ENTITLED

AN ACT

relating to the exemption from ad valorem taxation of certain property owned by a charitable organization and used in providing housing and related services to certain homeless individuals.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 11.18(p), Tax Code, is amended to read as follows:

(p) The exemption authorized by Subsection (d)(23) applies only to property that:

(1) is owned by a charitable organization that has been in existence for at least:

(A) 12 years if the property is located in a municipality described by Subdivision (3)(A); or

(B) two years if the property is located on or consists of a single campus in a municipality described by Subdivision (3)(B);

(2) is used to provide housing and related services to individuals described by that subsection; and

(3) is located:

(A) [on or consists of a single campus] in a municipality with a population of more than 750,000 and less than 850,000 or within the extraterritorial jurisdiction of such a municipality; or

(B) on or consists of a single campus in a municipality with a population of more than 100,000 and less than 150,000 at least part of which is located in a county with a population of less than 5,000.

SECTION 2. This Act applies only to an ad valorem tax year that begins on or after the effective date of this Act.

SECTION 3. This Act takes effect January 1, 2022.