By: Hill (Senate Sponsor - West) H.B. No. 3191
         (In the Senate - Received from the House April 23, 2007;
  April 24, 2007, read first time and referred to Committee on
  Finance; May 8, 2007, reported favorably by the following vote:  
  Yeas 13, Nays 0; May 8, 2007, sent to printer.)
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the exemption from ad valorem taxation of certain
  property used to provide low-income housing.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.1825, Tax Code, is amended by
  amending Subsections (s) and (v) and adding Subsection (s-1) to
  read as follows:
         (s)  Unless otherwise provided by the governing body of a
  taxing unit any part of which is located in a county with a
  population of at least 1.4 million under Subsection (x), for
  property described by Subsection (f)(1), the amount of the
  exemption under this section from taxation is 50 percent of the
  appraised value of the property.
         (s-1)  For property described by Subsection (f)(2), the
  amount of the exemption under this section from taxation is 100
  percent of the appraised value of the property.
         (v)  Notwithstanding any other provision of this section, an
  organization may not receive an exemption from taxation of property
  described by Subsection (f)(1) by a taxing unit any part of which is
  located in a county with a population of at least 1.4 million unless
  the exemption is approved by the governing body of the taxing unit
  in the manner provided by law for official action.
         SECTION 2.  This Act applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2008.
 
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