Bill Text: TX HB741 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to an exemption from ad valorem taxation of property owned by a charitable organization and used to provide child-care services.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-02-28 - Referred to Ways & Means [HB741 Detail]
Download: Texas-2023-HB741-Introduced.html
88R843 DRS-D | ||
By: Goodwin | H.B. No. 741 |
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relating to an exemption from ad valorem taxation of property owned | ||
by a charitable organization and used to provide child-care | ||
services. | ||
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 | ||
or[ |
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care, children with disabilities 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) persons with disabilities [ |
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including training and employment: | ||
(i) in the production of commodities; or | ||
(ii) in the provision of services under 41 | ||
U.S.C. Sections 8501-8506; | ||
(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 [ |
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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; | ||
(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; [ |
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(25) providing, without regard to the beneficiaries' | ||
ability to pay, tax return preparation services and assistance with | ||
other financial matters; or | ||
(26) providing child-care services without regard to | ||
the beneficiaries' ability to pay, if the provider of the services | ||
meets Texas Rising Star Program certification criteria. | ||
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, 2024. |