By: Martinez Fischer H.B. No. 4851
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from ad valorem taxation of the real and
  personal property owned and exclusively used by a labor
  organization for the organization's operations.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
  adding Section 11.36 to read as follows:
         Sec. 11.36.  LABOR ORGANIZATIONS. (a)  In this section,
  "labor organization" means an organization:
               (1)  described by Section 101.251, Labor Code; and
               (2)  exempt from federal income taxation under Section
  501(a), Internal Revenue Code of 1986, as an organization described
  by Section 501(c)(5) of that code.
         (b)  A labor organization is entitled to an exemption from
  taxation of the total appraised value of the real and personal
  property owned and exclusively used by the organization for the
  organization's operations.
         SECTION 2.  Section 11.43(c), Tax Code, is amended to read as
  follows:
         (c)  An exemption provided by Section 11.13, 11.131, 11.132,
  11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
  11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
  11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, [or] 11.35, or
  11.36, once allowed, need not be claimed in subsequent years, and
  except as otherwise provided by Subsection (e), the exemption
  applies to the property until it changes ownership or the person's
  qualification for the exemption changes. However, except as
  provided by Subsection (r), the chief appraiser may require a
  person allowed one of the exemptions in a prior year to file a new
  application to confirm the person's current qualification for the
  exemption by delivering a written notice that a new application is
  required, accompanied by an appropriate application form, to the
  person previously allowed the exemption. If the person previously
  allowed the exemption is 65 years of age or older, the chief
  appraiser may not cancel the exemption due to the person's failure
  to file the new application unless the chief appraiser complies
  with the requirements of Subsection (q), if applicable.
         SECTION 3.  This Act applies only to ad valorem taxes imposed
  for a tax year that begins on or after the effective date of this
  Act.
         SECTION 4.  This Act takes effect January 1, 2024, but only
  if the constitutional amendment proposed by the 88th Legislature,
  Regular Session, 2023, to authorize the legislature to exempt from
  ad valorem taxation the real and personal property owned and
  exclusively used by a labor organization for the organization's
  operations is approved by the voters.  If that amendment is not
  approved by the voters, this Act has no effect.