Bill Text: TX HB3767 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the exemption from ad valorem taxation of property owned by charitable organizations that engage in or support the planting, growing, cultivation, or maintenance of trees in public areas.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-03-21 - Referred to Ways & Means [HB3767 Detail]
Download: Texas-2013-HB3767-Introduced.html
83R12326 DDT-F | ||
By: Coleman | H.B. No. 3767 |
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relating to the exemption from ad valorem taxation of property | ||
owned by charitable organizations that engage in or support the | ||
planting, growing, cultivation, or maintenance of trees in public | ||
areas. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.18(d), Tax Code, is amended to read as | ||
follows: | ||
(d) A charitable organization must be organized exclusively | ||
to perform religious, charitable, scientific, literary, or | ||
educational purposes and, except as permitted by Subsections (h) | ||
and (l), engage exclusively in performing one or more of the | ||
following charitable functions: | ||
(1) providing medical care without regard to the | ||
beneficiaries' ability to pay, which in the case of a nonprofit | ||
hospital or hospital system means providing charity care and | ||
community benefits in accordance with Section 11.1801; | ||
(2) providing support or relief to orphans, | ||
delinquent, dependent, or handicapped children in need of | ||
residential care, abused or battered spouses or children in need of | ||
temporary shelter, the impoverished, or victims of natural disaster | ||
without regard to the beneficiaries' ability to pay; | ||
(3) providing support without regard to the | ||
beneficiaries' ability to pay to: | ||
(A) elderly persons, including the provision of: | ||
(i) recreational or social activities; and | ||
(ii) facilities designed to address the | ||
special needs of elderly persons; or | ||
(B) the handicapped, including training and | ||
employment: | ||
(i) in the production of commodities; or | ||
(ii) in the provision of services under 41 | ||
U.S.C. Sections 46-48c; | ||
(4) preserving a historical landmark or site; | ||
(5) promoting or operating a museum, zoo, library, | ||
theater of the dramatic or performing arts, or symphony orchestra | ||
or choir; | ||
(6) promoting or providing humane treatment of | ||
animals; | ||
(7) acquiring, storing, transporting, selling, or | ||
distributing water for public use; | ||
(8) answering fire alarms and extinguishing fires with | ||
no compensation or only nominal compensation to the members of the | ||
organization; | ||
(9) promoting the athletic development of boys or | ||
girls under the age of 18 years; | ||
(10) preserving or conserving wildlife; | ||
(11) promoting educational development through loans | ||
or scholarships to students; | ||
(12) providing halfway house services pursuant to a | ||
certification as a halfway house by the parole division of the Texas | ||
Department of Criminal Justice; | ||
(13) providing permanent housing and related social, | ||
health care, and educational facilities for persons who are 62 | ||
years of age or older without regard to the residents' ability to | ||
pay; | ||
(14) promoting or operating an art gallery, museum, or | ||
collection, in a permanent location or on tour, that is open to the | ||
public; | ||
(15) providing for the organized solicitation and | ||
collection for distributions through gifts, grants, and agreements | ||
to nonprofit charitable, education, religious, and youth | ||
organizations that provide direct human, health, and welfare | ||
services; | ||
(16) performing biomedical or scientific research or | ||
biomedical or scientific education for the benefit of the public; | ||
(17) operating a television station that produces or | ||
broadcasts educational, cultural, or other public interest | ||
programming and that receives grants from the Corporation for | ||
Public Broadcasting under 47 U.S.C. Section 396, as amended; | ||
(18) providing housing for low-income and | ||
moderate-income families, for unmarried individuals 62 years of age | ||
or older, for handicapped individuals, and for families displaced | ||
by urban renewal, through the use of trust assets that are | ||
irrevocably and, pursuant to a contract entered into before | ||
December 31, 1972, contractually dedicated on the sale or | ||
disposition of the housing to a charitable organization that | ||
performs charitable functions described by Subdivision (9); | ||
(19) providing housing and related services to persons | ||
who are 62 years of age or older in a retirement community, if the | ||
retirement community provides independent living services, | ||
assisted living services, and nursing services to its residents on | ||
a single campus: | ||
(A) without regard to the residents' ability to | ||
pay; or | ||
(B) in which at least four percent of the | ||
retirement community's combined net resident revenue is provided in | ||
charitable care to its residents; | ||
(20) providing housing on a cooperative basis to | ||
students of an institution of higher education if: | ||
(A) the organization is exempt from federal | ||
income taxation under Section 501(a), Internal Revenue Code of | ||
1986, as amended, by being listed as an exempt entity under Section | ||
501(c)(3) of that code; | ||
(B) membership in the organization is open to all | ||
students enrolled in the institution and is not limited to those | ||
chosen by current members of the organization; | ||
(C) the organization is governed by its members; | ||
and | ||
(D) the members of the organization share the | ||
responsibility for managing the housing; | ||
(21) acquiring, holding, and transferring unimproved | ||
real property under an urban land bank demonstration program | ||
established under Chapter 379C, Local Government Code, as or on | ||
behalf of a land bank; | ||
(22) acquiring, holding, and transferring unimproved | ||
real property under an urban land bank program established under | ||
Chapter 379E, Local Government Code, as or on behalf of a land bank; | ||
(23) providing housing and related services to | ||
individuals who: | ||
(A) are unaccompanied and homeless and have a | ||
disabling condition; and | ||
(B) have been continuously homeless for a year or | ||
more or have had at least four episodes of homelessness in the | ||
preceding three years; [ |
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(24) operating a radio station that broadcasts | ||
educational, cultural, or other public interest programming, | ||
including classical music, and that in the preceding five years has | ||
received or been selected to receive one or more grants from the | ||
Corporation for Public Broadcasting under 47 U.S.C. Section 396, as | ||
amended; or | ||
(25) engaging in or supporting the planting, growing, | ||
cultivation, or maintenance of trees located or to be located | ||
exclusively along public rights-of-way, on public easements, on | ||
public school grounds, in public parks, or on other public lands or | ||
areas available for the use and enjoyment of the public. | ||
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 September 1, 2013. |