By Thompson H.B. No. 1604
76R3205 JD-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to certain procedures involving the ad valorem taxation of
1-3 property owned or acquired by a religious organization.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 33.011(a), Tax Code, is amended to read
1-6 as follows:
1-7 (a) The governing body of a taxing unit:
1-8 (1) shall waive penalties and may provide for the
1-9 waiver of interest on a delinquent tax if an act or omission of an
1-10 officer, employee, or agent of the taxing unit or the appraisal
1-11 district in which the taxing unit participates caused or resulted
1-12 in the taxpayer's failure to pay the tax before delinquency and if
1-13 the tax is paid within 21 days after the taxpayer knows or should
1-14 know of the delinquency; and
1-15 (2) may waive penalties and provide for the waiver of
1-16 interest on a delinquent tax if the property for which the tax is
1-17 owed is acquired by a religious organization that qualifies the
1-18 property for exemption under Section 11.20 before the first
1-19 anniversary of the date the religious organization acquires the
1-20 property.
1-21 SECTION 2. Section 34.01(e), Tax Code, is amended to read as
1-22 follows:
1-23 (e) Notwithstanding Subsection (c), if a sufficient bid is
1-24 not received, the officer making the sale may bid property seized
2-1 under Subchapter E, Chapter 33, off to a person described by
2-2 Section 11.181 or 11.20 for less than the tax warrant amount or the
2-3 market value of the property. Consent to the sale by the taxing
2-4 units entitled to receive proceeds of the sale is not required.
2-5 SECTION 3. Section 34.015, Tax Code, is amended to read as
2-6 follows:
2-7 Sec. 34.015. ALTERNATE MANNER OF SALE. (a) Notwithstanding
2-8 any other provision of this subchapter, the governing body of a
2-9 municipality may provide for the manner in which land acquired by
2-10 the municipality following the foreclosure of a tax lien in favor
2-11 of the municipality or the seizure of the land under Subchapter E,
2-12 Chapter 33, may be sold if the land is sold to:
2-13 (1) a nonprofit organization that develops housing for
2-14 low income individuals and families as a primary activity to
2-15 promote community-based revitalization of the municipality; [or]
2-16 (2) a nonprofit corporation described by 26 U.S.C.
2-17 Section 501(c)(3) that:
2-18 (A) has been incorporated in this state for at
2-19 least one year;
2-20 (B) has a corporate purpose to develop
2-21 affordable housing that is stated in its articles of incorporation,
2-22 bylaws, or charter;
2-23 (C) has at least one-fourth of its board of
2-24 directors residing in the municipality; and
2-25 (D) engages primarily in the building, repair,
2-26 rental, or sale of housing for low income individuals and families;
2-27 or
3-1 (3) a religious organization that:
3-2 (A) owns other property located in the
3-3 municipality that is exempt from taxation under Section 11.20; and
3-4 (B) has entered into a written agreement with
3-5 the municipality regarding the revitalization of the land.
3-6 (b) A municipality operating under this section may by
3-7 ordinance determine the individuals and families who qualify as low
3-8 income individuals and families under Subsection (a)(1) or (2). In
3-9 adopting an ordinance under this subsection [section], the
3-10 municipality shall consider median income of individuals and median
3-11 family income in the area.
3-12 SECTION 4. Section 11.433(e), Tax Code, is repealed.
3-13 SECTION 5. This Act takes effect September 1, 1999.
3-14 SECTION 6. The importance of this legislation and the
3-15 crowded condition of the calendars in both houses create an
3-16 emergency and an imperative public necessity that the
3-17 constitutional rule requiring bills to be read on three several
3-18 days in each house be suspended, and this rule is hereby suspended.