By Talton                                             H.B. No. 3368
         76R6046 JD-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the exemption from ad valorem taxation of property
 1-3     owned by a religious organization.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 11.43, Tax Code, is amended by adding
 1-6     Subsection (l) to read as follows:
 1-7           (l)  This subsection applies only to a religious organization
 1-8     that has conscientious objections to filing an application for
 1-9     exemption under Section 11.20 and that has been declared exempt
1-10     from taxation under the Internal Revenue Code of 1986, as amended,
1-11     by the Department of the Treasury Internal Revenue Service.
1-12     Notwithstanding Subsections (a)  and (d), the religious
1-13     organization is not required to apply for the exemption.  In lieu
1-14     of applying for the exemption, the religious organization at any
1-15     time during the tax year, on its own initiative or on written or
1-16     oral inquiry by the appraisal office, must identify the property
1-17     owned by the organization, state its objections to filing for the
1-18     exemption, and submit evidence showing that it is exempt from
1-19     taxation under the Internal Revenue Code of 1986, as amended.  On
1-20     receipt of the information required by this subsection, the chief
1-21     appraiser shall investigate whether the organization qualifies for
1-22     exemption under Section 11.20.  Unless the chief appraiser
1-23     determines that the religious organization is not entitled to the
1-24     exemption, the chief appraiser shall grant the exemption.
 2-1           SECTION 2.  The importance of this legislation and the
 2-2     crowded condition of the calendars in both houses create an
 2-3     emergency and an imperative public necessity that the
 2-4     constitutional rule requiring bills to be read on three several
 2-5     days in each house be suspended, and this rule is hereby suspended,
 2-6     and that this Act take effect and be in force from and after its
 2-7     passage, and it is so enacted.