1-1 AN ACT
1-2 relating to certain ad valorem tax exemptions.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 11.43(c), Tax Code, is amended to read as
1-5 follows:
1-6 (c) An exemption provided by Section 11.13, 11.17, 11.18,
1-7 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(j), 11.29, 11.30,
1-8 or 11.31 [of this code], once allowed, need not be claimed in
1-9 subsequent years, and except as otherwise provided by Subsection
1-10 (e) [of this section], the exemption applies to the property until
1-11 it changes ownership or the person's qualification for the
1-12 exemption changes. However, the chief appraiser may require a
1-13 person allowed one of the exemptions in a prior year to file a new
1-14 application to confirm the person's current qualification for the
1-15 exemption by delivering a written notice that a new application is
1-16 required, accompanied by an appropriate application form, to the
1-17 person previously allowed the exemption.
1-18 SECTION 2. Section 11.182, Tax Code, is amended by adding
1-19 Subsection (f) to read as follows:
1-20 (f) If any property owned by an organization receiving an
1-21 exemption under this section has been acquired or sold during the
1-22 preceding year, such organization shall file by March 31 of the
1-23 following year with the chief appraiser in the county in which the
1-24 relevant property is located, on a form promulgated by the
2-1 comptroller of public accounts, a list of such properties acquired
2-2 or sold during the preceding year.
2-3 SECTION 3. Section 11.436, Tax Code, is amended by adding
2-4 Subsection (c) to read as follows:
2-5 (c) To facilitate the financing associated with the
2-6 acquisition of a property, an organization, before acquiring the
2-7 property, may request from the chief appraiser of the appraisal
2-8 district established for the county in which the property is
2-9 located a preliminary determination of whether the property would
2-10 qualify for an exemption under Section 11.182 if acquired by the
2-11 organization. The request must include the information that would
2-12 be included in an application for an exemption for the property
2-13 under Section 11.182. Not later than the 21st day after the date a
2-14 request is submitted under this subsection, the chief appraiser
2-15 shall issue a written preliminary determination for the property
2-16 included in the request. A preliminary determination does not
2-17 affect the granting of an exemption under Section 11.182.
2-18 SECTION 4. Section 11.182(c), Tax Code, is repealed.
2-19 SECTION 5. This Act takes effect immediately if it receives
2-20 a vote of two-thirds of all members elected to each house, as
2-21 provided by Section 39, Article III, Texas Constitution. If this
2-22 Act does not receive the vote necessary for immediate effect, this
2-23 Act takes effect September 1, 2001.
_______________________________ _______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1392 was passed by the House on April
20, 2001, by a non-record vote; and that the House concurred in
Senate amendments to H.B. No. 1392 on May 25, 2001, by the
following vote: Yeas 143, Nays 0, 2 present, not voting.
_______________________________
Chief Clerk of the House
I certify that H.B. No. 1392 was passed by the Senate, with
amendments, on May 22, 2001, by the following vote: Yeas 30, Nays
0, 1 present, not voting.
_______________________________
Secretary of the Senate
APPROVED: __________________________
Date
__________________________
Governor