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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 of certain |
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property owned by a charitable organization and used in providing |
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housing and related services to certain homeless individuals. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.18, Tax Code, is amended by amending |
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Subsection (p) and adding Subsection (p-1) to read as follows: |
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(p) The exemption authorized by Subsection (d)(23) applies |
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only to property [improvements] that: |
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(1) is [are] owned by a charitable organization that |
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has been in existence for at least 12 [10] years; |
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(2) is [are] used to provide housing and related |
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services to individuals described by that subsection; and |
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(3) is [are] located on or consists of a single campus |
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in [owned by] a municipality with a population of more than 750,000 |
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and less than 850,000 or within the extraterritorial jurisdiction |
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of such a municipality. |
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(p-1) Notwithstanding Subsection (a)(1), the exemption |
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authorized by Subsection (d)(23) applies to real property |
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regardless of whether the real property is considered to constitute |
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a building within the meaning of this section. |
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SECTION 2. This Act applies only to an ad valorem tax year |
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that begins on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2014. |