Bill Text: TX HB1252 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the authority of a taxing unit to authorize tax incentives for the development of property for gambling purposes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-02-23 - Referred to Ways & Means [HB1252 Detail]
Download: Texas-2017-HB1252-Introduced.html
85R4779 SMT-D | ||
By: Sanford | H.B. No. 1252 |
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relating to the authority of a taxing unit to authorize tax | ||
incentives for the development of property for gambling purposes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 312.204, Tax Code, is amended by adding | ||
Subsection (d-1) to read as follows: | ||
(d-1) The property subject to a tax abatement agreement made | ||
under this section may not be used as a gambling establishment. In | ||
this subsection, "gambling establishment" includes: | ||
(1) a game room subject to regulation under Subchapter | ||
E, Chapter 234, Local Government Code; | ||
(2) a racetrack as defined by Section 1.03, Texas | ||
Racing Act (Article 179e, Vernon's Texas Civil Statutes); or | ||
(3) an establishment that conducts a casino game or a | ||
game of chance that involves the making of a bet and in which the | ||
outcome may be partially determined by skill or ability. | ||
SECTION 2. Section 313.024, Tax Code, is amended by adding | ||
Subsection (b-1) to read as follows: | ||
(b-1) To be eligible for a limitation on appraised value | ||
under this subchapter, the entity may not use the property as a | ||
gambling establishment. In this subsection, "gambling | ||
establishment" includes: | ||
(1) a game room subject to regulation under Subchapter | ||
E, Chapter 234, Local Government Code; | ||
(2) a racetrack as defined by Section 1.03, Texas | ||
Racing Act (Article 179e, Vernon's Texas Civil Statutes); or | ||
(3) an establishment that conducts a casino game or a | ||
game of chance that involves the making of a bet and in which the | ||
outcome may be partially determined by skill or ability. | ||
SECTION 3. (a) The change in law made by this Act to Section | ||
312.204, Tax Code, applies to a tax abatement agreement entered | ||
into on or after the effective date of this Act. A tax abatement | ||
agreement entered into before the effective date of this Act is | ||
governed by the law as it existed immediately before the effective | ||
date of this Act, and that law is continued in effect for that | ||
purpose. | ||
(b) The change in law made by this Act to Section 313.024, | ||
Tax Code, applies to an agreement for a limitation on appraised | ||
value entered into on or after the effective date of this Act. An | ||
agreement for a limitation on appraised value entered into before | ||
the effective date of this Act is governed by the law as it existed | ||
immediately before the effective date of this Act, and that law is | ||
continued in effect for that purpose. | ||
SECTION 4. This Act takes effect September 1, 2017. |