1-1 By: McCall (Senate Sponsor - Cain) H.B. No. 2821
1-2 (In the Senate - Received from the House April 21, 1999;
1-3 April 22, 1999, read first time and referred to Committee on
1-4 Finance; May 6, 1999, reported favorably, as amended, by the
1-5 following vote: Yeas 9, Nays 0; May 6, 1999, sent to printer.)
1-6 COMMITTEE AMENDMENT NO. 1 By: Moncrief
1-7 H.B. 2821 is amended by adding Section 2 as follows:
1-8 SECTION 2. Subsections (a) and (e), Section 11.435, Tax
1-9 Code, are amended to read as follows:
1-10 (a) The chief appraiser shall accept and approve[or deny] an
1-11 application for an exemption under Sections 11.18(d)(2) or (5) of
1-12 this code after the filing deadline provided by Section 11.43 of
1-13 this code if the application is filed not later than December 31 of
1-14 the second year after the year in which the taxes for which the
1-15 exemption is claimed were imposed.
1-16 (e) An application may not be filed under this section after
1-17 December 31,[1997]1999.
1-18 and renumbering subsequent sections as appropriate.
1-19 A BILL TO BE ENTITLED
1-20 AN ACT
1-21 relating to property tax exemptions for charitable organizations.
1-22 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-23 SECTION 1. Section 11.18(h), Tax Code, is amended to read as
1-24 follows:
1-25 (h) Performance of noncharitable functions by a charitable
1-26 organization that owns or uses exempt property does not result in
1-27 loss of an exemption authorized by this section if those other
1-28 functions are incidental to the organization's charitable
1-29 functions. The division of responsibilities between an
1-30 organization that qualifies as a charitable organization under
1-31 Subsection (c) and another organization will not disqualify the
1-32 organizations or any property owned or used by either organization
1-33 from receiving an exemption under this section if the collaboration
1-34 furthers the provision of one or more of the charitable functions
1-35 described in Subsection (d) and if the other organization:
1-36 (1) is exempt from federal income taxation under
1-37 Section 501(a), Internal Revenue Code of 1986, as an organization
1-38 described by Section 501(c)(3) of that code;
1-39 (2) meets the criteria for a charitable organization
1-40 under Subsections (e) and (f); and
1-41 (3) is under common control with the charitable
1-42 organization described in this subsection.
1-43 SECTION 2. This Act takes effect September 1, 1999.
1-44 SECTION 3. The importance of this legislation and the
1-45 crowded condition of the calendars in both houses create an
1-46 emergency and an imperative public necessity that the
1-47 constitutional rule requiring bills to be read on three several
1-48 days in each house be suspended, and this rule is hereby suspended.
1-49 * * * * *