By: Craddick H.B. No. 349
 
 
 
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)  12 years if the property is located in a
  municipality described by Subdivision (3)(A); or
                     (B)  two years if the property is located on or
  consists of a single campus in a municipality described by
  Subdivision (3)(B);
               (2)  is used to provide housing and related services to
  individuals described by that subsection; and
               (3)  is located:
                     (A)  [on or consists of a single campus] in a
  municipality with a population of more than 750,000 and less than
  850,000 or within the extraterritorial jurisdiction of such a
  municipality; or
                     (B)  on or consists of a single campus in 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.
         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.