78R9199 RCJ-D


By:  Krusee, Hunter                                               H.B. No. 3291



A BILL TO BE ENTITLED

AN ACT

relating to the extension of the period for which an incomplete 
improvement on property owned by a religious organization may be 
exempted from ad valorem taxation.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 11.20, Tax Code, is amended by amending 
Subsection (f) and adding Subsection (h) to read as follows:
	(f)  Except as provided by Subsection (h), a [A] property may 
not be exempted under Subsection (a)(5) for more than three years.
	(h)  A religious organization that has received an exemption 
for property under Subsection (a)(5) for the maximum period 
permitted by Subsection (f) may apply to the chief appraiser not 
later than May 1 for a one-year extension of the period for which 
the property may be exempted under Subsection (a)(5).  The chief 
appraiser shall grant the extension if the organization shows that 
it has made substantial progress in completing the improvement 
during the preceding year.  The chief appraiser may not grant more 
than three extensions of the period for which the property may be 
exempted under Subsection (a)(5).
	SECTION 2.  This Act takes effect January 1, 2004, and 
applies only to a tax year that begins on or after that date.