SRC-JRN H.B. 137 75(R)   BILL ANALYSIS


Senate Research Center   H.B. 137
By: West (Truan)
Finance
5-17-97
Engrossed


DIGEST 

Currently, charitable organizations must operate within certain confines
of the law.  This bill establishes provisions relating to the
qualifications of certain charitable organizations for an exemption from
ad valorem taxation. 

PURPOSE

As proposed, H.B. 137 establishes provisions relating to the
qualifications of certain charitable organizations for an exemption from
ad valorem taxation. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 11.18, Tax Code, by amending Subsections (d) and
(e) and adding Subsection (k), to provide that a charitable organization
be organized to perform certain functions, including providing housing
related services for families that qualify under  related to socioeconomic
indicators, among which include certain elderly individuals.  Defines
"assisted living services," "charity care," "nursing care services,"
"retirement community," and "single campus," in connection with a nursing
home or retirement community, for purposes of Subsection (d). 

SECTION 2. Effective date: January 1, 1998.

SECTION 3. Emergency clause.