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79R2163 MFC-D


By:  Talton, Edwards                                              H.B. No. 361



A BILL TO BE ENTITLED

AN ACT

relating to the requirement that a religious organization apply for 
an exemption from ad valorem taxation of property owned by the 
organization.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 11.43, Tax Code, is amended by adding 
Subsection (l) to read as follows:
	(l)  This subsection applies only to a religious 
organization that has conscientious objections to filing an 
application for exemption under Section 11.20. In lieu of filing an 
application for the exemption, the religious organization at any 
time during the tax year, on its own initiative or on written or 
oral inquiry by the appraisal office, may identify the property 
owned by the organization, state its objections to filing an 
application for the exemption, and submit evidence showing that it 
is not subject to taxation.  On receipt of the information submitted 
by the religious organization, the chief appraiser shall 
investigate whether the information is correct.  Unless the chief 
appraiser determines that the information is not correct, the 
property is not subject to taxation.
	SECTION 2.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
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, 2005.