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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from ad valorem taxation for property |
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owned by a religious organization for purposes of expanding a |
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religious facility or constructing a new religious facility. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.20(j), Tax Code, is amended to read as |
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follows: |
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(j) A tract of land that is contiguous to the tract of land |
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on which the religious organization's place of regular religious |
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worship is located may not be exempted under Subsection (a)(6) for |
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more than 15 [six] years if the tract of land does not exceed three |
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acres or for more than 10 years if the tract of land exceeds three |
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acres. A tract of land that is not contiguous to the tract of land |
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on which the religious organization's place of regular religious |
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worship is located may not be exempted under Subsection (a)(6) for |
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more than five [three] years. For purposes of this subsection, a |
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tract of land is considered to be contiguous with another tract of |
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land if the tracts are divided only by a road, railroad track, |
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river, or stream. |
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SECTION 2. Section 11.201(a), Tax Code, is amended to read |
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as follows: |
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(a) If land is sold or otherwise transferred to another |
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person in a year in which the land receives an exemption under |
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Section 11.20(a)(6), an additional tax is imposed on the land equal |
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to the tax that would have been imposed on the land had the land been |
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taxed for each of the seven [five] years preceding the year in which |
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the sale or transfer occurs in which the land received an exemption |
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under that subsection, plus interest at an annual rate of seven |
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percent calculated from the dates on which the taxes would have |
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become due. |
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SECTION 3. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 4. This Act takes effect January 1, 2008. |