By Keffer H.B. No. 1392
77R3413 GJH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to applications for ad valorem tax exemptions for certain
1-3 community housing development organizations.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 11.43(c), Tax Code, is amended to read as
1-6 follows:
1-7 (c) An exemption provided by Section 11.13, 11.17, 11.18,
1-8 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(j), 11.29, 11.30,
1-9 or 11.31 [of this code], once allowed, need not be claimed in
1-10 subsequent years, and except as otherwise provided by Subsection
1-11 (e) [of this section], the exemption applies to the property until
1-12 it changes ownership or the person's qualification for the
1-13 exemption changes. However, the chief appraiser may require a
1-14 person allowed one of the exemptions in a prior year to file a new
1-15 application to confirm the person's current qualification for the
1-16 exemption by delivering a written notice that a new application is
1-17 required, accompanied by an appropriate application form, to the
1-18 person previously allowed the exemption.
1-19 SECTION 2. Section 11.182(c), Tax Code, is repealed.
1-20 SECTION 3. This Act takes effect January 1, 2002.
1-21 COMMITTEE AMENDMENT NO. 1
1-22 Amend H.B. 1392 by renumbering Section 2 and Section 3 as
1-23 Section 3 and Section 4, respectively, and adding a new Section 2
1-24 to read as follows:
2-1 SECTION 2. Section 11.182, Tax Code, is amended by adding
2-2 Subsection (f) to read as follows:
2-3 (f) If any property owned by an organization receiving an
2-4 exemption under this section has been acquired or sold during the
2-5 preceding year, such organization shall file by March 31 of the
2-6 following year with the chief appraiser in the county in which the
2-7 relevant property is located, on a form promulgated by the
2-8 Comptroller of Public Accounts, a list of such properties acquired
2-9 or sold during the preceding year.
2-10 McCall