By Kubiak H.B. No. 2172 75R2639 JD-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to exempting from ad valorem taxation property used to 1-3 provide transitional shelter or housing to homeless persons who are 1-4 military veterans or the dependents or survivors of military 1-5 veterans. 1-6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-7 SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by 1-8 adding Section 11.183 to read as follows: 1-9 Sec. 11.183. PROPERTY USED TO PROVIDE TRANSITIONAL SHELTER 1-10 OR HOUSING FOR MILITARY VETERANS OR THEIR DEPENDENTS AND 1-11 SURVIVORS. (a) An organization is entitled to an exemption from 1-12 taxation of a building or other structure that the organization 1-13 owns and uses exclusively to provide transitional shelter or 1-14 housing to homeless persons who are veterans of the armed forces of 1-15 the United States or the dependents or survivors of those veterans. 1-16 (b) The exemption under Subsection (a) applies to land and 1-17 tangible personal property used in connection with the use of the 1-18 building or structure for a purpose authorized by Subsection (a) if 1-19 the use of the land or tangible personal property is reasonably 1-20 necessary to carry out that purpose. 1-21 (c) To be eligible for an exemption under Subsection (a), 1-22 the organization must: 1-23 (1) be composed primarily of veterans of the armed 1-24 forces of the United States; or 2-1 (2) meet the requirements for a charitable 2-2 organization under Sections 11.18(e) and (f). 2-3 SECTION 2. Section 11.436(a), Tax Code, is amended to read 2-4 as follows: 2-5 (a) An organization that acquires property that qualifies 2-6 for an exemption under Section 11.181(a) or 11.183(a) may apply for 2-7 the exemption for the year of acquisition not later than the 30th 2-8 day after the date the organization acquires the property, and the 2-9 deadline provided by Section 11.43(d) does not apply to the 2-10 application for that year. 2-11 SECTION 3. Section 26.111(a), Tax Code, is amended to read 2-12 as follows: 2-13 (a) If an organization acquires taxable property that 2-14 qualifies for and is granted an exemption under Section 11.181(a) 2-15 or 11.183(a) for the year in which the property was acquired, the 2-16 amount of tax due on the property for that year is calculated by 2-17 multiplying the amount of taxes imposed on the property for the 2-18 entire year as provided by Section 26.09 by a fraction, the 2-19 denominator of which is 365 and the numerator of which is the 2-20 number of days in that year before the date the charitable 2-21 organization acquired the property. 2-22 SECTION 4. This Act takes effect January 1, 1998. 2-23 SECTION 5. The importance of this legislation and the 2-24 crowded condition of the calendars in both houses create an 2-25 emergency and an imperative public necessity that the 2-26 constitutional rule requiring bills to be read on three several 2-27 days in each house be suspended, and this rule is hereby suspended.