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79R11673 MFC-F
By: Berman H.B. No. 726
Substitute the following for H.B. No. 726:
By: Ritter C.S.H.B. No. 726
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem taxation of property
owned by certain law enforcement officer associations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.235 to read as follows:
Sec. 11.235. LAW ENFORCEMENT OFFICER ASSOCIATIONS. (a)
This section applies only to property located in a county with a
population of less than 250,000.
(b) An exemption under this section may not be granted
unless the exemption is adopted by the governing body of the taxing
unit.
(c) If the exemption is adopted by a taxing unit under
Subsection (b), an association that qualifies as a law enforcement
officer association is entitled to an exemption from taxation by
the taxing unit of the real and tangible personal property that:
(1) is owned by the association; and
(2) except as provided by Subsection (d), is used
exclusively by qualified law enforcement officer associations.
(d) Use of exempt property owned by a person who is not
qualified as a law enforcement officer association under this
section does not result in the loss of an exemption authorized by
this section if the use is incidental to use of the property by
qualified law enforcement officer associations and is limited to
activities that benefit the beneficiaries or members of the
qualified law enforcement officer associations that own or use the
property.
(e) To qualify as a law enforcement officer association
under this section, an association must:
(1) be organized and operated primarily to engage in
one or both of the following functions:
(A) providing assistance with medical care costs
to peace officers and their families or dependents, including
surviving family members or dependents of deceased peace officers,
without regard to the beneficiaries' ability to pay; or
(B) providing support and relief to the
dependents, spouses, or children of peace officers, including
surviving dependents, spouses, or children of deceased peace
officers; and
(2) meet the requirements of a charitable organization
provided by Sections 11.18(e) and (f).
SECTION 2. Section 11.42(d), Tax Code, is amended to read as
follows:
(d) A person who acquires property after January 1 of a tax
year may receive an exemption authorized by Section 11.17, 11.18,
11.19, 11.20, 11.21, 11.23, 11.235, or 11.30 for the applicable
portion of that tax year immediately on qualification for the
exemption.
SECTION 3. Section 11.43(c), Tax Code, 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), (j), or
(j-1), 11.235, 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.
SECTION 4. Subchapter C, Chapter 11, Tax Code, is amended by
adding Section 11.4351 to read as follows:
Sec. 11.4351. APPLICATION FOR LAW ENFORCEMENT OFFICER
ASSOCIATION EXEMPTION FOR PRIOR YEAR. (a) The governing body of a
taxing unit, not later than January 1, 2007, may adopt the exemption
provided by Section 11.235 to apply to taxes imposed by the taxing
unit for a tax year after the 2000 tax year and before the 2006 tax
year. Not later than January 1, 2008, for any of those tax years for
which a taxing unit has adopted the exemption, a law enforcement
officer association may apply for an exemption from taxation by the
taxing unit under Section 11.235. The filing deadline provided by
Section 11.43 does not apply to an application filed under this
section.
(b) The chief appraiser may not approve an application for
an exemption filed under this section if the taxes imposed by the
taxing unit on the property for the year for which the exemption is
claimed are paid before the application is filed.
(c) If an application is approved under this section after
approval of the appraisal records for the tax year for which the
exemption is granted, the chief appraiser shall notify the
collector for each taxing unit in which the property was taxable in
the tax year for which the exemption is granted that has adopted the
exemption for that tax year. The collector shall deduct from the
organization's tax bill the amount of tax imposed on the property by
the taxing unit for that tax year if the tax has not been paid and
any unpaid penalties and accrued interest relating to that tax. The
collector may not refund taxes, penalties, or interest paid on the
property for which an exemption is granted under this section.
(d) The chief appraiser shall grant an exemption for
property pursuant to an application filed under this section if the
property would have qualified for the exemption in the tax year for
which the exemption is claimed under Section 11.235, as that
section existed on January 1, 2006, if that section had been in
effect in the tax year for which the exemption is claimed and if the
taxing unit has adopted the exemption for that tax year.
(e) Sections 11.43(c) and (e) do not apply to an application
filed under this section. A separate application must be filed for
each tax year under this section.
(f) This section expires January 1, 2009.
SECTION 5. This Act applies to taxes imposed for a tax year
that begins on or after January 1, 2001.
SECTION 6. This Act takes effect January 1, 2006, but only
if the constitutional amendment proposed by the 79th Legislature,
Regular Session, 2005, authorizing the legislature to permit the
governing body of a political subdivision to exempt from ad valorem
taxation property owned by certain nonprofit law enforcement
officer associations is approved by the voters. If that amendment
is not approved by the voters, this Act has no effect.