85R14200 TJB-F
 
  By: Bonnen of Brazoria H.B. No. 2999
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the exemption from ad valorem taxation of property
  owned by certain medical centers in certain counties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.23(j-1), Tax Code, is amended to read
  as follows:
         (j-1)  Medical Center Development in Populous Counties. In a
  county with a population of 3.3 million or more [described by
  Section 201.1055(1), Transportation Code], all real and personal
  property owned by a nonprofit corporation, as that term is defined
  by Section 22.001, Business Organizations Code, organized
  exclusively for benevolent, charitable, and educational purposes
  [in the Texas Non-Profit Corporation Act (Article 1396-1.01 et
  seq., Vernon's Texas Civil Statutes)], and held for use in the
  development or operation of a medical center area or areas in which
  the nonprofit corporation has donated land for a state medical,
  dental, or nursing school, [and] for other hospital, medical,
  educational, research, or nonprofit uses and uses reasonably
  related to those uses [thereto], for auxiliary uses to support
  those benevolent, charitable, and educational functions, including
  the invention, development, and dissemination of materials, tools,
  technologies, processes, and similar means for translating and
  applying medical and scientific research for practical
  applications to advance public health, or for governmental or
  public purposes, including the relief of traffic congestion, [and
  not leased or otherwise used with a view to profit,] is exempt from
  all ad valorem taxation [as though the property were, during that
  time, owned and held by the state for health and educational
  purposes]. In connection with the application or enforcement of a
  deed restriction or a covenant related to the property, a use or
  purpose described in this subsection shall also be considered to be
  a hospital, medical, or educational use, or a use that is reasonably
  related to a hospital, medical, or educational use.
         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, 2018.