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Amend HB 1278 by adding the following section, numbered 
appropriately:     
	SECTION ___.  (a)  Sections 11.20(a) and (g), Tax Code, are 
amended to read as follows:
	(a)  A person [An organization that qualifies as a religious 
organization as provided by Subsection (c) of this section] is 
entitled to an exemption from taxation of:
		(1)  the real property that is owned by the person 
[religious organization], is used primarily as a place of regular 
religious worship by an organization that qualifies as a religious 
organization as provided by Subsection (c), and is reasonably 
necessary for engaging in religious worship;
		(2)  the tangible personal property that is owned by 
the person [religious organization] and is reasonably necessary for 
engaging in worship at the place of worship specified in 
Subdivision (1) [of this subsection];
		(3)  if the person qualifies as a religious 
organization as provided by Subsection (c), the real property that 
is owned by the religious organization and is reasonably necessary 
for use as a residence (but not more than one acre of land for each 
residence) if the property:
			(A)  is used exclusively as a residence for those 
individuals whose principal occupation is to serve in the clergy of 
the religious organization;  and
			(B)  produces no revenue for the religious 
organization;                   
		(4)  if the person qualifies as a religious 
organization as provided by Subsection (c), the tangible personal 
property that is owned by the religious organization and is 
reasonably necessary for use of the residence specified by 
Subdivision (3) [of this subsection];  and
		(5)  the real property owned by the person [religious 
organization] consisting of:
			(A)  an incomplete improvement that is under 
active construction or other physical preparation and that is 
designed and intended to be used by an organization that qualifies 
as a [the] religious organization as provided by Subsection (c) as a 
place of regular religious worship when complete;  and
			(B)  the land on which the incomplete improvement 
is located that will be reasonably necessary for the religious 
organization's use of the improvement as a place of regular 
religious worship.
	(g)  For purposes of Subsection (a)(5), an incomplete 
improvement is under physical preparation if the person [religious 
organization] has engaged in architectural or engineering work, 
soil testing, land clearing activities, or site improvement work 
necessary for the construction of the improvement or has conducted 
an environmental or land use study relating to the construction of 
the improvement.
	(b)  This section takes effect January 1, 2004, and applies 
only to ad valorem taxes imposed for a tax year that begins on or 
after that date.