Bill Text: TX HB1197 | 2021-2022 | 87th Legislature | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the period for which certain land owned by a religious organization for the purpose of expanding a place of religious worship or constructing a new place of religious worship may be exempted from ad valorem taxation.

Spectrum: Partisan Bill (Republican 33-0)

Status: (Passed) 2021-06-03 - Effective on 1/1/22 [HB1197 Detail]

Download: Texas-2021-HB1197-Introduced.html
  87R2095 CJC-D
 
  By: Metcalf H.B. No. 1197
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the period for which certain land owned by a religious
  organization for the purpose of expanding a place of religious
  worship or constructing a new place of religious worship may be
  exempted from ad valorem taxation.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.20(j), Tax Code, is amended to read as
  follows:
         (j)  A tract of land that is contiguous to the tract of land
  on which the religious organization's place of regular religious
  worship is located may not be exempted under Subsection (a)(6) for
  more than 10 [six] years. A tract of land that is not contiguous to
  the tract of land on which the religious organization's place of
  regular religious worship is located may not be exempted under
  Subsection (a)(6) for more than three years. For purposes of this
  subsection, a tract of land is considered to be contiguous with
  another tract of land if the tracts are divided only by a road,
  railroad track, river, or stream.
         SECTION 2.  This Act applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2022.
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