Bill Text: TX HB294 | 2013-2014 | 83rd 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: Partisan Bill (Democrat 3-0)

Status: (Passed) 2013-06-14 - Effective on 1/1/14 [HB294 Detail]

Download: Texas-2013-HB294-Enrolled.html
 
 
  H.B. No. 294
 
 
 
 
AN ACT
  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, Tax Code, is amended by amending
  Subsection (p) and adding Subsection (p-1) to read as follows:
         (p)  The exemption authorized by Subsection (d)(23) applies
  only to property [improvements] that:
               (1)  is [are] owned by a charitable organization that
  has been in existence for at least 12 [10] years;
               (2)  is [are] used to provide housing and related
  services to individuals described by that subsection; and
               (3)  is [are] located on or consists of a single campus
  in [owned by] a municipality with a population of more than 750,000
  and less than 850,000 or within the extraterritorial jurisdiction
  of such a municipality.
         (p-1)  Notwithstanding Subsection (a)(1), the exemption
  authorized by Subsection (d)(23) applies to real property
  regardless of whether the real property is considered to constitute
  a building within the meaning of this section.
         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, 2014.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 294 was passed by the House on May 2,
  2013, by the following vote:  Yeas 132, Nays 15, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 294 was passed by the Senate on May
  22, 2013, by the following vote:  Yeas 30, Nays 1.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor       
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