Bill Text: TX HB2999 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Relating to the exemption from ad valorem taxation of property owned by certain medical centers in certain counties.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Passed) 2017-05-29 - Effective on 1/1/18 [HB2999 Detail]
Download: Texas-2017-HB2999-Enrolled.html
H.B. No. 2999 |
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relating to the exemption from ad valorem taxation of property | ||
owned by certain medical centers in certain counties. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.23(j-1), Tax Code, is amended to read | ||
as follows: | ||
(j-1) Medical Center Development in Populous Counties. In a | ||
county with a population of 3.3 million or more [ |
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property owned by a nonprofit corporation, as that term is defined | ||
by Section 22.001, Business Organizations Code, organized | ||
exclusively for benevolent, charitable, and educational purposes | ||
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development or operation of a medical center area or areas in which | ||
the nonprofit corporation has donated land for a state medical, | ||
dental, or nursing school, [ |
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educational, research, or nonprofit uses and uses reasonably | ||
related to those uses [ |
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those benevolent, charitable, and educational functions, including | ||
the invention, development, and dissemination of materials, tools, | ||
technologies, processes, and similar means for translating and | ||
applying medical and scientific research for practical | ||
applications to advance public health, or for governmental or | ||
public purposes, including the relief of traffic congestion, [ |
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all ad valorem taxation [ |
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deed restriction or a covenant related to the property, a use or | ||
purpose described in this subsection shall also be considered to be | ||
a hospital, medical, or educational use, or a use that is reasonably | ||
related to a hospital, medical, or educational use. This | ||
subsection may not be construed to exempt from taxation any | ||
interest in real or personal property, including a leasehold or | ||
other possessory interest, of a for-profit lessee of property for | ||
which a nonprofit corporation is entitled to an exemption from | ||
taxation under this subsection. | ||
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, 2018. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 2999 was passed by the House on April | ||
20, 2017, by the following vote: Yeas 144, Nays 0, 2 present, not | ||
voting; and that the House concurred in Senate amendments to H.B. | ||
No. 2999 on May 21, 2017, by the following vote: Yeas 138, Nays 0, | ||
2 present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 2999 was passed by the Senate, with | ||
amendments, on May 18, 2017, by the following vote: Yeas 30, Nays | ||
0. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |