79R1607 SMH-D
By: Carona S.B. No. 360
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem taxation by certain
counties of the property of organizations engaged primarily in
performing charitable functions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.184, Tax Code, is amended by adding
Subsection (b-1) and amending Subsection (c) to read as follows:
(b-1) This subsection applies only in a county having a
population of more than 2.2 million in which the most populous
municipality has a population of less than 1.5 million.
Notwithstanding Subsection (b), a qualified charitable
organization is entitled to an exemption from taxation by the
county of property described by Subsection (c).
(c) If approved under Subsection (b) or if Subsection (b-1)
applies, a qualified charitable organization is entitled to an
exemption from taxation of:
(1) the buildings and other real property and the
tangible personal property that:
(A) are owned by the organization; and
(B) except as permitted by Subsection (d), are
used exclusively by the organization and other organizations
eligible for an exemption from taxation under this section or
Section 11.18; and
(2) the real property owned by the organization
consisting of:
(A) an incomplete improvement that:
(i) is under active construction or other
physical preparation; and
(ii) is designed and intended to be used
exclusively by the organization and other organizations eligible
for an exemption from taxation under this section or Section 11.18;
and
(B) the land on which the incomplete improvement
is located that will be reasonably necessary for the use of the
improvement by the organization and other organizations eligible
for an exemption from taxation under this section or Section 11.18.
SECTION 2. This Act applies only to taxes imposed for a tax
year beginning on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2006.