Bill Text: TX HB4851 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to an exemption from ad valorem taxation of the real and personal property owned and exclusively used by a labor organization for the organization's operations.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Introduced - Dead) 2023-03-23 - Referred to Ways & Means [HB4851 Detail]
Download: Texas-2023-HB4851-Introduced.html
By: Martinez Fischer | H.B. No. 4851 |
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relating to an exemption from ad valorem taxation of the real and | ||
personal property owned and exclusively used by a labor | ||
organization for the organization's operations. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by | ||
adding Section 11.36 to read as follows: | ||
Sec. 11.36. LABOR ORGANIZATIONS. (a) In this section, | ||
"labor organization" means an organization: | ||
(1) described by Section 101.251, Labor Code; and | ||
(2) exempt from federal income taxation under Section | ||
501(a), Internal Revenue Code of 1986, as an organization described | ||
by Section 501(c)(5) of that code. | ||
(b) A labor organization is entitled to an exemption from | ||
taxation of the total appraised value of the real and personal | ||
property owned and exclusively used by the organization for the | ||
organization's operations. | ||
SECTION 2. Section 11.43(c), Tax Code, is amended to read as | ||
follows: | ||
(c) An exemption provided by Section 11.13, 11.131, 11.132, | ||
11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, | ||
11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, | ||
11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, [ |
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11.36, once allowed, need not be claimed in subsequent years, and | ||
except as otherwise provided by Subsection (e), the exemption | ||
applies to the property until it changes ownership or the person's | ||
qualification for the exemption changes. However, except as | ||
provided by Subsection (r), the chief appraiser may require a | ||
person allowed one of the exemptions in a prior year to file a new | ||
application to confirm the person's current qualification for the | ||
exemption by delivering a written notice that a new application is | ||
required, accompanied by an appropriate application form, to the | ||
person previously allowed the exemption. If the person previously | ||
allowed the exemption is 65 years of age or older, the chief | ||
appraiser may not cancel the exemption due to the person's failure | ||
to file the new application unless the chief appraiser complies | ||
with the requirements of Subsection (q), if applicable. | ||
SECTION 3. This Act applies only to ad valorem taxes imposed | ||
for a tax year that begins on or after the effective date of this | ||
Act. | ||
SECTION 4. This Act takes effect January 1, 2024, but only | ||
if the constitutional amendment proposed by the 88th Legislature, | ||
Regular Session, 2023, to authorize the legislature to exempt from | ||
ad valorem taxation the real and personal property owned and | ||
exclusively used by a labor organization for the organization's | ||
operations is approved by the voters. If that amendment is not | ||
approved by the voters, this Act has no effect. |