Bill Text: TX HB1606 | 2019-2020 | 86th Legislature | Introduced

Texas House Bill 1606 (Prior Session Legislation)

Introduced

Bill Title: Relating to a local option exemption from ad valorem taxation by a county or municipality of a portion of the appraised value of real property of a business that provides, or pays for the provision of, certain services for honorably discharged veterans without cost.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-04-24 - Withdrawn from schedule [HB1606 Detail]

Download: Texas-2019-HB1606-Introduced.html

	86R2298 CJC-F

	By: Lambert	H.B. No. 1606



	A BILL TO BE ENTITLED
	AN ACT
	relating to a local option exemption from ad valorem taxation by a
	county or municipality of a portion of the appraised value of real
	property of a business that provides, or pays for the provision of,
	certain services for honorably discharged veterans without cost.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
	adding Section 11.38 to read as follows:
	Sec. 11.38. CERTAIN BUSINESSES PROVIDING SERVICES TO
	VETERANS. (a) In this section:
	(1) "Qualifying business" means a business located in
	this state that during the preceding tax year:
	(A) provided at least $5,000 of qualifying
	services to at least one qualifying veteran; or
	(B) paid at least $5,000 to a provider to
	reimburse the provider for costs incurred in providing qualifying
	services to at least one qualifying veteran.
	(2) "Qualifying services" means any of the following,
	if provided to a veteran without cost:
	(A) housing;
	(B) substance abuse treatment;
	(C) residential treatment services;
	(D) case management services; or
	(E) mental health counseling.
	(3) "Qualifying veteran" means an individual who:
	(A) has served on active duty in the armed forces
	of the United States;
	(B) was honorably discharged from military
	service; and
	(C) on or after January 1, 2019, receives
	qualifying services provided or paid for by a qualifying business.
	(b) Subject to Subsection (c), a person is entitled to an
	exemption from taxation by a county or municipality of a portion,
	expressed as a dollar amount, of the appraised value of real
	property the person owns that is reasonably necessary for and used
	by the person in the operation of a qualifying business if the
	exemption is adopted by the governing body of the county or
	municipality, as applicable, in the manner provided by law for
	official action by the governing body.
	(c) The amount of the exemption authorized under this
	section for a tax year is a dollar amount equal to the lesser of:
	(1) $300,000; or
	(2) the product of $15,000 and the number of
	qualifying veterans that received qualifying services provided or
	paid for by the qualifying business.
	(d) The chief appraiser may require a person who applies for
	an exemption under this section to present additional information
	establishing eligibility for the exemption.
	(e) The governing body of the county or municipality may
	repeal the exemption in the manner provided by law for official
	action by the governing body.
	SECTION 2. 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 3. This Act takes effect January 1, 2020, but only
	if the constitutional amendment proposed by the 86th Legislature,
	Regular Session, 2019, authorizing the governing body of a county
	or municipality to adopt a local option exemption from ad valorem
	taxation of a portion, expressed as a dollar amount, of the market
	value of real property of a business that provides, or pays for the
	provision of, certain services for honorably discharged veterans
	without cost is approved by the voters. If that amendment is not
	approved by the voters, this Act has no effect.