By:  Janek                                                        S.B. No. 1543


A BILL TO BE ENTITLED

AN ACT

relating to exempting a facility used as an actual place of 
religious worship from ad valorem taxation.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 11.20(d), Tax Code, is amended to read as 
follows:       
	(d)  Use of property that qualifies for the exemption 
prescribed by Subdivision (1) or (2) of Subsection (a) or by 
Subsection (h) of this section for occasional secular purposes 
other than religious worship does not result in loss of the 
exemption if the primary use of the property is for religious 
worship and all income from the other use is devoted exclusively to 
the maintenance and development of the property as a place of 
religious worship.
	SECTION 2.  Section 11.20, Tax Code, is amended by adding 
Subsection (h) to read as follows:
	(h)  Property owned by the state or a political subdivision 
thereof, including any leasehold or other possessory interest held 
by a religious organization therein, is exempt from taxation if the 
property is used primarily as a place of regular religious worship 
and is reasonably necessary for engaging in religious worship or if 
the property would otherwise meet the requirements of Subdivision 
(A) and Subdivision (B) of Subsection 5 of this section if the 
property were owned by the religious organization.
	SECTION 3.  This Act takes effect immediately if it receives 
a provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect September 1, 2003.