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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 tax of certain property |
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owned by a religious organization. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.20(a), Tax Code, is amended to read as |
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follows: |
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(a) An organization that qualifies as a religious |
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organization as provided by Subsection (c) is entitled to an |
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exemption from taxation of: |
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(1) the real property that is owned by the religious |
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organization, is used primarily as a place of regular religious |
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worship, and is reasonably necessary for engaging in religious |
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worship; |
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(2) the tangible personal property that is owned by |
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the religious organization and is reasonably necessary for engaging |
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in worship at the place of worship specified in Subdivision (1); |
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(3) the real property that is owned by the religious |
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organization and is reasonably necessary for use as a residence |
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(but not more than one acre of land for each residence) if the |
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property: |
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(A) is used exclusively as a residence for those |
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individuals whose principal occupation is to serve in the clergy of |
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the religious organization or is vacant but was used exclusively |
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for that purpose immediately before becoming vacant; and |
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(B) produces no revenue for the religious |
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organization; |
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(4) the tangible personal property that is owned by |
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the religious organization and is reasonably necessary for use of |
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the residence specified by Subdivision (3); |
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(5) the real property owned by the religious |
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organization consisting of: |
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(A) an incomplete improvement that is under |
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active construction or other physical preparation and that is |
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designed and intended to be used by the religious organization as a |
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place of regular religious worship when complete; and |
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(B) the land on which the incomplete improvement |
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is located that will be reasonably necessary for the religious |
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organization's use of the improvement as a place of regular |
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religious worship; |
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(6) the land that the religious organization owns for |
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the purpose of expansion of the religious organization's place of |
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regular religious worship or construction of a new place of regular |
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religious worship if: |
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(A) the religious organization qualifies other |
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property, including a portion of the same tract or parcel of land, |
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owned by the organization for an exemption under Subdivision (1) or |
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(5); and |
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(B) the land produces no revenue for the |
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religious organization; and |
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(7) the real property owned by the religious |
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organization that is leased to another person and used by that |
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person for the operation of a school that qualifies as a school |
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under Section 11.21(d). |
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SECTION 2. 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 3. This Act takes effect January 1, 2010. |