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A BILL TO BE ENTITLED
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AN ACT
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relating to the period for which certain land owned by a religious |
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organization for the purpose of expanding a place of religious |
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worship or constructing a new place of religious worship may be |
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exempted from ad valorem taxation. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.20(j), Tax Code, is amended to read as |
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follows: |
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(j) A tract of land that is contiguous to the tract of land |
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on which the religious organization's place of regular religious |
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worship is located may not be exempted under Subsection (a)(6) for |
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more than 10 [six] years. A tract of land that is not contiguous to |
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the tract of land on which the religious organization's place of |
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regular religious worship is located may not be exempted under |
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Subsection (a)(6) for more than three years. For purposes of this |
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subsection, a tract of land is considered to be contiguous with |
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another tract of land if the tracts are divided only by a road, |
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railroad track, river, or stream. |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2022. |