Bill Text: TX HB115 | 2021-2022 | 87th Legislature | Enrolled
Bill Title: 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.
Spectrum: Slight Partisan Bill (Democrat 9-4)
Status: (Passed) 2021-06-15 - Effective on 1/1/22 [HB115 Detail]
Download: Texas-2021-HB115-Enrolled.html
H.B. No. 115 |
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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) 20 [ |
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county described by Subdivision (4)(A); or | ||
(B) two years if the property is located in a | ||
municipality described by Subdivision (4)(B); | ||
(2) is located on a tract of land that: | ||
(A) is at least 15 acres in size; and | ||
(B) was either: | ||
(i) owned by the organization on July 1, | ||
2021; or | ||
(ii) acquired by donation and owned by the | ||
organization on January 1, 2023; | ||
(3) is used to provide permanent housing and related | ||
services to individuals described by that subsection; and | ||
(4) [ |
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(A) a county [ |
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more than one million [ |
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(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 [ |
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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. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 115 was passed by the House on April | ||
13, 2021, by the following vote: Yeas 147, Nays 0, 1 present, not | ||
voting; and that the House concurred in Senate amendments to H.B. | ||
No. 115 on May 28, 2021, by the following vote: Yeas 140, Nays 5, 1 | ||
present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 115 was passed by the Senate, with | ||
amendments, on May 21, 2021, by the following vote: Yeas 31, Nays | ||
0. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |