Bill Text: TX HB758 | 2017-2018 | 85th Legislature | Introduced


Bill Title: Relating to the authority of a religious organization to obtain a refund of ad valorem taxes imposed on property leased to the organization for use as an actual place of religious worship.

Spectrum: Partisan Bill (Republican 8-0)

Status: (Introduced - Dead) 2017-02-20 - Referred to Ways & Means [HB758 Detail]

Download: Texas-2017-HB758-Introduced.html
  85R2534 CJC-D
 
  By: Keough H.B. No. 758
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the authority of a religious organization to obtain a
  refund of ad valorem taxes imposed on property leased to the
  organization for use as an actual place of religious worship.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 31, Tax Code, is amended by adding
  Section 31.112 to read as follows:
         Sec. 31.112.  REFUNDS TO RELIGIOUS ORGANIZATIONS OF TAXES ON
  CERTAIN LEASED PROPERTY. (a) In this section:
               (1)  "Religious organization" means an organization
  that qualifies as a religious organization under Section 11.20.
               (2)  "Religious worship" has the meaning assigned by
  Section 11.20.
         (b)  A religious organization is entitled to receive from the
  collector for a taxing unit a refund of the taxes paid by the owner
  of the property on property that is leased to the organization and
  used primarily as a place of regular religious worship. The
  collector shall pay the refund from available current tax
  collections or from funds appropriated by the taxing unit for
  making refunds.
         (c)  To receive a refund under this section, a religious
  organization claiming the refund must apply for the refund.  The
  organization must apply for the refund not later than the third
  anniversary of the date the taxes on the property were paid or the
  organization waives the right to the refund.
         (d)  An application for a refund under this section must be
  made using a form prescribed by the comptroller by rule. The
  application form must include information sufficient to enable the
  collector for the taxing unit to determine:
               (1)  whether the religious organization is entitled to
  the refund; and
               (2)  the amount of the refund to which the organization
  is entitled, if any.
         (e)  If the collector for a taxing unit does not respond to an
  application for a refund under this section on or before the 90th
  day after the date the application is filed with the collector, the
  application is presumed to have been denied.
         (f)  Not later than the 60th day after the date the collector
  for a taxing unit denies an application for a refund under this
  section, the religious organization may file suit against the
  taxing unit in district court to compel the payment of the
  refund.  If the collector collects taxes for more than one taxing
  unit, the organization shall join in the suit each taxing unit on
  behalf of which the collector denied the refund.  If the
  organization prevails in the suit, the organization may be awarded:
               (1)  costs of court; and
               (2)  reasonable attorney's fees in an amount not to
  exceed the greater of:
                     (A)  $1,500; or
                     (B)  30 percent of the total amount of the refund
  determined by the court to be due.
         SECTION 2.  Sections 31.12(a) and (b), Tax Code, are amended
  to read as follows:
         (a)  If a refund of a tax provided by Section 11.431(b),
  26.07(g), 26.15(f), 31.11, [or] 31.111, or 31.112 is paid on or
  before the 60th day after the date the liability for the refund
  arises, no interest is due on the amount refunded. If not paid on or
  before that 60th day, the amount of the tax to be refunded accrues
  interest at a rate of one percent for each month or part of a month
  that the refund is unpaid, beginning with the date on which the
  liability for the refund arises.
         (b)  For purposes of this section, liability for a refund
  arises:
               (1)  if the refund is required by Section 11.431(b), on
  the date the chief appraiser notifies the collector for the unit of
  the approval of the late homestead exemption;
               (2)  if the refund is required by Section 26.07(g), on
  the date the results of the election to reduce the tax rate are
  certified;
               (3)  if the refund is required by Section 26.15(f):
                     (A)  for a correction to the tax roll made under
  Section 26.15(b), on the date the change in the tax roll is
  certified to the assessor for the taxing unit under Section 25.25;
  or
                     (B)  for a correction to the tax roll made under
  Section 26.15(c), on the date the change in the tax roll is ordered
  by the governing body of the taxing unit;
               (4)  if the refund is required by Section 31.11, on the
  date the auditor for the taxing unit determines that the payment was
  erroneous or excessive or, if the amount of the refund exceeds the
  applicable amount specified by Section 31.11(a), on the date the
  governing body of the unit approves the refund; [or]
               (5)  if the refund is required by Section 31.111, on the
  date the collector for the taxing unit determines that the payment
  was erroneous; or
               (6)  if the refund is required by Section 31.112, on the
  date the collector for the taxing unit determines the religious
  organization is entitled to the refund.
         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, 2018, but only
  if the constitutional amendment proposed by the 85th Legislature,
  Regular Session, 2017, authorizing the legislature to provide for
  the refund of ad valorem taxes imposed on property leased to a
  religious organization for use as an actual place of religious
  worship is approved by the voters. If that amendment is not
  approved by the voters, this Act has no effect.
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