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Senate Bill 2442 |
Senate Author: Uresti |
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Effective: 1-1-10 |
House Sponsor: Gallego |
Senate Bill 2442 amends the Tax Code to clarify that qualification for a property tax exemption by a charitable organization that provides support to the handicapped includes qualification through the provision to the handicapped of training and employment in the production of commodities or in the provision of services under the federal Javits-Wagner-O'Day Act relating to the blind and severely disabled. The bill allows a charitable organization to qualify for an exemption on the basis of its operation of a radio station that broadcasts educational, cultural, or other public interest programming and that in the previous five years has received or been selected to receive one or more grants from the Corporation for Public Broadcasting. The bill provides, with respect to a charitable organization generally, that real property owned by the organization and leased to an institution of higher education is exempt from taxation to the same extent as the property would be exempt if the property were owned by the institution.