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A BILL TO BE ENTITLED
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AN ACT
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relating to a requirement that certain religious organizations |
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provide an annual report on property owned by the organization for |
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which an exemption from ad valorem taxation is granted. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter C, Chapter 11, Tax Code, is amended by |
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adding Section 11.49 to read as follows: |
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Sec. 11.49. ANNUAL REPORT BY RELIGIOUS ORGANIZATIONS. (a) |
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In this section, "religious organization" means an organization |
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that qualifies as a religious organization under Section 11.20(c). |
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(b) Before May 1 of each tax year, a religious organization |
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that owns property for which the organization receives an exemption |
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from taxation under this chapter and received an exemption in the |
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preceding tax year shall file with the chief appraiser of the |
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appraisal district in which the property is located a report that, |
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with respect to the preceding tax year: |
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(1) lists the real property owned by the organization |
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that was exempted from taxation and is located in the district; |
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(2) lists the provision of this chapter under which |
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the exemption for each listed property was granted; |
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(3) describes the use the organization made of each |
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listed property; and |
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(4) states the amount of any income derived by the |
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organization from each listed property. |
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(c) Failure to comply with this section does not affect a |
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religious organization's eligibility to receive an exemption for |
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property under this chapter. |
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SECTION 2. This Act takes effect January 1, 2014. |