| |
| |
|
|
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. |