1-1 By: Barrientos S.B. No. 1880 1-2 (In the Senate - Filed March 14, 1997; March 24, 1997, read 1-3 first time and referred to Committee on Finance; April 25, 1997, 1-4 reported favorably by the following vote: Yeas 13, Nays 0; 1-5 April 25, 1997, sent to printer.) 1-6 A BILL TO BE ENTITLED 1-7 AN ACT 1-8 relating to exempting from ad valorem taxation property used to 1-9 provide transitional shelter or housing to homeless persons who are 1-10 military veterans or the dependents or survivors of military 1-11 veterans. 1-12 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-13 SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by 1-14 adding Section 11.183 to read as follows: 1-15 Sec. 11.183. PROPERTY USED TO PROVIDE TRANSITIONAL SHELTER 1-16 OR HOUSING FOR MILITARY VETERANS OR THEIR DEPENDENTS AND 1-17 SURVIVORS. (a) An organization is entitled to an exemption from 1-18 taxation of a building or other structure that the organization 1-19 owns and uses exclusively to provide transitional shelter or 1-20 housing to homeless persons who are veterans of the armed forces of 1-21 the United States or the dependents or survivors of those veterans. 1-22 (b) The exemption under Subsection (a) applies to land and 1-23 tangible personal property used in connection with the use of the 1-24 building or structure for a purpose authorized by Subsection (a) if 1-25 the use of the land or tangible personal property is reasonably 1-26 necessary to carry out that purpose. 1-27 (c) To be eligible for an exemption under Subsection (a), 1-28 the organization must: 1-29 (1) be composed primarily of veterans of the armed 1-30 forces of the United States; or 1-31 (2) meet the requirements for a charitable 1-32 organization under Sections 11.18(e) and (f). 1-33 SECTION 2. Subsection (a), Section 11.436, Tax Code, is 1-34 amended to read as follows: 1-35 (a) An organization that acquires property that qualifies 1-36 for an exemption under Section 11.181(a) or 11.183(a) may apply for 1-37 the exemption for the year of acquisition not later than the 30th 1-38 day after the date the organization acquires the property, and the 1-39 deadline provided by Section 11.43(d) does not apply to the 1-40 application for that year. 1-41 SECTION 3. Subsection (a), Section 26.111, Tax Code, is 1-42 amended to read as follows: 1-43 (a) If an organization acquires taxable property that 1-44 qualifies for and is granted an exemption under Section 11.181(a) 1-45 or 11.183(a) for the year in which the property was acquired, the 1-46 amount of tax due on the property for that year is calculated by 1-47 multiplying the amount of taxes imposed on the property for the 1-48 entire year as provided by Section 26.09 by a fraction, the 1-49 denominator of which is 365 and the numerator of which is the 1-50 number of days in that year before the date the charitable 1-51 organization acquired the property. 1-52 SECTION 4. This Act takes effect January 1, 1998. 1-53 SECTION 5. The importance of this legislation and the 1-54 crowded condition of the calendars in both houses create an 1-55 emergency and an imperative public necessity that the 1-56 constitutional rule requiring bills to be read on three several 1-57 days in each house be suspended, and this rule is hereby suspended. 1-58 * * * * *