By: Junell H.B. No. 499
73R672 JD-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the exemption from ad valorem taxation of certain
1-3 property of a charitable organization.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 11.18(d), Tax Code, is amended to read as
1-6 follows:
1-7 (d) A charitable organization must be organized exclusively
1-8 to perform religious, charitable, scientific, literary, or
1-9 educational purposes and, except as permitted by Subsection (h) of
1-10 this section, engage exclusively in performing one or more of the
1-11 following charitable functions:
1-12 (1) providing medical care without regard to the
1-13 beneficiaries' ability to pay;
1-14 (2) providing support or relief to orphans,
1-15 delinquent, dependent, or handicapped children in need of
1-16 residential care, abused or battered spouses or children in need of
1-17 temporary shelter, the impoverished, or victims of natural disaster
1-18 without regard to the beneficiaries' ability to pay;
1-19 (3) providing support to elderly persons or the
1-20 handicapped without regard to the beneficiaries' ability to pay;
1-21 (4) preserving a historical landmark or site;
1-22 (5) promoting or operating a museum, zoo, library,
1-23 theater of the dramatic arts, or symphony orchestra or choir;
1-24 (6) promoting or providing humane treatment of
2-1 animals;
2-2 (7) acquiring, storing, transporting, selling, or
2-3 distributing water for public use;
2-4 (8) answering fire alarms and extinguishing fires with
2-5 no compensation or only nominal compensation to the members of the
2-6 organization;
2-7 (9) promoting the athletic development of boys or
2-8 girls under the age of 18 years;
2-9 (10) preserving or conserving wildlife;
2-10 (11) promoting educational development through loans
2-11 or scholarships to students;
2-12 (12) providing halfway house services pursuant to a
2-13 certification as a halfway house by the Board of Pardons and
2-14 Paroles;
2-15 (13) providing permanent housing and related social,
2-16 health care, and educational facilities for persons who are 62
2-17 years of age or older:
2-18 (A) without regard to the residents' ability to
2-19 pay; or
2-20 (B) in conjunction with the operation of a
2-21 hospital, nursing home, or other facility that, excepting the
2-22 activities described in this subdivision, engages exclusively in
2-23 performing the charitable functions described in Subdivision (1) or
2-24 (3);
2-25 (14) promoting or operating an art gallery, museum, or
2-26 collection, in a permanent location or on tour, that is open to the
2-27 public;
3-1 (15) providing for the organized solicitation and
3-2 collection for distributions through gifts, grants, and agreements
3-3 to nonprofit charitable, education, religious, and youth
3-4 organizations that provide direct human, health, and welfare
3-5 services;
3-6 (16) performing biomedical or scientific research or
3-7 biomedical or scientific education for the benefit of the public;
3-8 or
3-9 (17) operating a television station that produces or
3-10 broadcasts educational, cultural, or other public interest
3-11 programming and that receives grants from the Corporation for
3-12 Public Broadcasting under 47 U.S.C. Section 396.
3-13 SECTION 2. This Act takes effect January 1, 1994, and
3-14 applies only to the taxation of property for taxes in 1994 and
3-15 subsequent years.
3-16 SECTION 3. The importance of this legislation and the
3-17 crowded condition of the calendars in both houses create an
3-18 emergency and an imperative public necessity that the
3-19 constitutional rule requiring bills to be read on three several
3-20 days in each house be suspended, and this rule is hereby suspended.