81R398 UM-F
 
  By: Chisum H.B. No. 132
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the exemption from ad valorem taxation of property
  owned by organizations engaged primarily in performing charitable
  functions.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.184(c), Tax Code, is amended to read
  as follows:
         (c)  A [If approved under Subsection (b), 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.  Section 11.184(b), Tax Code, is repealed.
         SECTION 3.  This Act applies only to ad valorem taxes imposed
  for a tax year that begins on or after the effective date of this
  Act.
         SECTION 4.  This Act takes effect January 1, 2010.