Texas SB 717: Relating to the exemption from ad valorem taxation of property owned by a charitable organization that provides a meeting place and support services for organizations that provide assistance to alcoholics or their families.

Bill Text

By:AALucio S.B.ANo.A717
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from ad valorem taxation of property
owned by a charitable organization that provides a meeting place
and support services for organizations that provide assistance to
alcoholics or their families.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTIONA1.AASection 11.18(d), Tax Code, is amended to read as
follows:
(d)AAA 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)AAproviding 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)AAproviding 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)AAproviding support without regard to the
beneficiaries’ ability to pay to:
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(A)AAelderly persons, including the provision of:
(i)AArecreational or social activities; and
(ii)AAfacilities designed to address the
special needs of elderly persons; or
(B)AAthe handicapped, including training and
employment:
(i)AAin the production of commodities; or
(ii)AAin the provision of services under 41
U.S.C. Sections 8501-8506;
(4)AApreserving a historical landmark or site;
(5)AApromoting or operating a museum, zoo, library,
theater of the dramatic or performing arts, or symphony orchestra
or choir;
(6)AApromoting or providing humane treatment of
animals;
(7)AAacquiring, storing, transporting, selling, or
distributing water for public use;
(8)AAanswering fire alarms and extinguishing fires with
no compensation or only nominal compensation to the members of the
organization;
(9)AApromoting the athletic development of boys or
girls under the age of 18 years;
(10)AApreserving or conserving wildlife;
(11)AApromoting educational development through loans
or scholarships to students;
(12)AAproviding halfway house services pursuant to a
certification as a halfway house by the parole division of the Texas
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Department of Criminal Justice;
(13)AAproviding 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)AApromoting or operating an art gallery, museum, or
collection, in a permanent location or on tour, that is open to the
public;
(15)AAproviding 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)AAperforming biomedical or scientific research or
biomedical or scientific education for the benefit of the public;
(17)AAoperating 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)AAproviding 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);
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(19)AAproviding 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)AAwithout regard to the residents’ ability to
pay; or
(B)AAin which at least four percent of the
retirement community’s combined net resident revenue is provided in
charitable care to its residents;
(20)AAproviding housing on a cooperative basis to
students of an institution of higher education if:
(A)AAthe 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)AAmembership in the organization is open to all
students enrolled in the institution and is not limited to those
chosen by current mem