Amend CSHB 7 in ARTICLE 19 of the bill by adding the following
section to that article, appropriately numbered, and renumbering
subsequent sections of that article accordingly:
SECTION 19.__. (a) Section 11.23, Tax Code, is amended by
adding Subsection (j-1) to read as follows:
(j-1) Medical Center Development in Populous Counties. In a
county described by Section 201.1055(1), Transportation Code, all
real and personal property owned by a nonprofit corporation, as
defined in the Texas Non-Profit Corporation Act (Article 1396-1.01
et seq., Vernon's Texas Civil Statutes), and held for use in the
development or operation of a medical center area or areas in which
the nonprofit corporation has donated land for a state medical,
dental, or nursing school, and for other hospital, medical,
educational, or nonprofit uses and uses reasonably related thereto,
or for governmental or public purposes, including the relief of
traffic congestion, and not leased or otherwise used with a view to
profit, is exempt from all ad valorem taxation as though the
property were, during that time, owned and held by the state for
health and educational purposes. In connection with the
application or enforcement of a deed restriction or a covenant
related to the property, a use or purpose described in this
subsection shall also be considered to be a hospital, medical, or
educational use, or a use that is reasonably related to a hospital,
medical, or educational use.
(b) Section 11.43(c), Tax Code, as amended by Chapter 407,
Acts of the 78th Legislature, Regular Session, 2003, is amended to
read as follows:
(c) An exemption provided by Section 11.13, 11.17, 11.18,
11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), [or] (j), or
(j-1), 11.29, 11.30, or 11.31, once allowed, need not be claimed in
subsequent years, and except as otherwise provided by Subsection
(e), the exemption applies to the property until it changes
ownership or the person's qualification for the exemption changes.
However, the chief appraiser may require a person allowed one of the
exemptions in a prior year to file a new application to confirm the
person's current qualification for the exemption by delivering a
written notice that a new application is required, accompanied by
an appropriate application form, to the person previously allowed
the exemption.
(c) This section takes effect on the 91st day after the last
day of the legislative session and applies only to the ad valorem
taxation of property for a tax year that begins on or after January
1, 2004.