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A BILL TO BE ENTITLED
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AN ACT
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relating to eligibility for an exemption from ad valorem taxation |
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of a historic site. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.24, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) In determining whether to grant an exemption under this |
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section, the governing body of a taxing unit may not consider |
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whether the property is owned by an individual, a corporation, or |
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any other type of entity and may not decline to grant an exemption |
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based on whether the property is owned by an individual, a |
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corporation, or any other type of entity. |
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SECTION 2. This Act takes effect September 1, 2021. |