By: Rodriguez, et al. (Senate Sponsor - Seliger) H.B. No. 115
         (In the Senate - Received from the House April 13, 2021;
  April 13, 2021, read first time and referred to Committee on
  Finance; May 20, 2021, reported adversely, with favorable
  Committee Substitute by the following vote:  Yeas 12, Nays 0;
  May 20, 2021, sent to printer.)
Click here to see the committee vote
 
  COMMITTEE SUBSTITUTE FOR H.B. No. 115 By:  Bettencourt
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the exemption from ad valorem taxation of certain
  property owned by a charitable organization and used in providing
  housing and related services to certain homeless individuals.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.18(p), Tax Code, is amended to read as
  follows:
         (p)  The exemption authorized by Subsection (d)(23) applies
  only to property that:
               (1)  is owned by a charitable organization that has
  been in existence for at least:
                     (A)  20 [12] years if the property is located in a
  county described by Subdivision (4)(A); or
                     (B)  two years if the property is located in a
  municipality described by Subdivision (4)(B);
               (2)  is located on a tract of land that:
                     (A)  is at least 15 acres in size; and
                     (B)  was either:
                           (i)  owned by the organization on July 1,
  2021; or
                           (ii)  acquired by donation and owned by the
  organization on January 1, 2023;
               (3)  is used to provide permanent housing and related
  services to individuals described by that subsection; and
               (4) [(3)]  is located [on or consists of a single
  campus] in:
                     (A)  a county [municipality] with a population of
  more than one million [750,000] and less than 1.5 million; or
                     (B)  a municipality with a population of more than
  100,000 and less than 150,000 at least part of which is located in a
  county with a population of less than 5,000 [850,000 or within the
  extraterritorial jurisdiction of such a municipality].
         SECTION 2.  This Act applies only to an ad valorem tax year
  that begins on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2022.
 
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