Bill Summary – FastDemocracy

      
            88R27025 RDS-F
         
		By: Hefner
            H.B. No. 3691
         
               A BILL TO BE ENTITLED
            
               AN ACT
            
            relating to the exemption from ad valorem taxation of certain 
         
            property owned by a charitable organization that is engaged in 
         
            providing housing and related facilities and services to persons 
         
            who are at least 62 years of age.
         
                   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 [,] dependent[, or handicapped] children in need of residential 
         
            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 [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 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:
         
                               (A)  without regard to the residents' ability to 
         
            pay; or
         
                               (B)  as an organization that provides charitable 
         
            housing and services in an amount that is not less than four percent 
         
            of the charitable organization's net resident revenue;
         
                         (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;
         
Statutes affected: 
Introduced: Tax Code 11.18 (Tax Code 11)
House Committee Report: Tax Code 11.18 (Tax Code 11)
Engrossed: Tax Code 11.18 (Tax Code 11)



	A BILL TO BE ENTITLED
	AN ACT
	relating to the exemption from ad valorem taxation of certain
	property owned by a charitable organization that is engaged in
	providing housing and related facilities and services to persons
	who are at least 62 years of age.
	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 [,] dependent[~~, or handicapped~~] children in need of residential
	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 [~~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 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:
	(A) without regard to the residents' ability to
	pay; or
	(B) as an organization that provides charitable
	housing and services in an amount that is not less than four percent
	of the charitable organization's net resident revenue;
	(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;
	Statutes affected: Introduced: Tax Code 11.18 (Tax Code 11) House Committee Report: Tax Code 11.18 (Tax Code 11) Engrossed: Tax Code 11.18 (Tax Code 11)