BILL ANALYSIS
S.B. 1654
By: Montford (Counts)
May 2, 1995
Committee Report (Unamended)
BACKGROUND
In 1845 the Ninth Congress of the Republic of Texas declared the
Grand Lodge of the Republic a body corporate and politic. Then, in
1846 the first legislature of the State of Texas again chartered
what is known today as the Grand Lodge of Texas.
Since the Lodge is such an established organization, many of the
meeting halls that the Lodge has used over the years have become
historic landmarks. However, many of the Masonic Lodges are in
danger of losing their landmark buildings due to increased taxes.
Lodges across the state are now devoting substantial resources to
paying property taxes instead of devoting resources to charity and
their communities.
PURPOSE
The bill exempts organizations which fit the criteria from ad
valorem taxation.
RULEMAKING AUTHORITY
It is the committee's opinion that this bill does not expressly
grant any additional rulemaking authority to a state officer,
department, agency, or institution.
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 11.23, Tax Code, by adding Subsection
(l), exempting real property from ad valorem taxation,
that is owned by a continuously existing organization
chartered by the Congress of the Republic of Texas. The
organization is eligible if it was chartered for
charitable services, performs charitable services, and
the property in question is used primarily for
charitable, benevolent service and not primarily for
profit.
SECTION 2. Effective date of January 1, 1996, contingent upon voter
approval of a constitutional amendment.
SECTION 3. Emergency clause.
SUMMARY OF COMMITTEE ACTION
On April 27, 1995, the committee met in a formal meeting and
considered S.B. 1654. By a record vote of 7 ayes, 0 nays, 0
present not voting and 4 absent, the committee voted to report S.B.
1654 to the House without amendment with the recommendation that it
do pass.