87R323 TJB-D
 
  By: Seliger S.B. No. 671
 
 
 
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 on or
  consists of a single campus 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 on or consists of a single campus in:
                     (A)  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)  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.