CS/HB 587: Charitable Exemption from Ad Valorem Taxation
GENERAL BILL by Finance and Tax Subcommittee ; Metz ; (CO-INTRODUCERS) Pilon
Charitable Exemption from Ad Valorem Taxation; Provides that property owned by exempt organization is exempt from ad valorem taxation if organization has taken affirmative steps to prepare property for exempt purpose; requires property appraisers to record notice of tax lien against property owned by organization granted exemption for preparing property for exempt purpose under certain circumstances; subjects such property to ad valorem taxation under certain circumstances; provides procedures & requirements for filing tax lien; deletes provisions that provide criteria for exemption from ad valorem taxation for property owned by exempt organization that has taken affirmative steps to prepare property for use as house of public worship or affordable housing; deletes provision providing criteria for exemption from ad valorem taxation for property owned by educational institution that has taken affirmative steps to prepare property for educational use.
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Bill History
Date Chamber Action 1/13/2014 House • Filed
1/27/2014 House • Referred to Finance and Tax Subcommittee; Local and Federal Affairs Committee; Appropriations Committee -HJ 50
3/4/2014 House • Introduced -HJ 50
3/24/2014 House • On Committee agenda-- Finance and Tax Subcommittee, 03/26/14, 1:00 pm, Morris Hall
3/26/2014 House • CS by Finance and Tax Subcommittee; YEAS 17 NAYS 1 -HJ 397
3/28/2014 House • Pending review of CS under Rule 7.19(c)
• CS by Finance and Tax Subcommittee read 1st time -HJ 393
4/1/2014 House • Now in Local and Federal Affairs Committee -HJ 426
4/4/2014 House • On Committee agenda-- Local and Federal Affairs Committee, 04/08/14, 11:30 am, Webster Hall
4/8/2014 House • Favorable by Local and Federal Affairs Committee; YEAS 16 NAYS 0 -HJ 482
• Now in Appropriations Committee -HJ 482
4/20/2014 House • On Committee agenda-- Appropriations Committee, 04/21/14, 8:30 am, Webster Hall
4/21/2014 House • Favorable by- Appropriations Committee; YEAS 23 NAYS 1 -HJ 572
• Placed on Calendar -HJ 572
5/2/2014 House • Died on Calendar
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CS/HB 587, Committee Substitute 1 (Current Bill Version) Posted 3/28/2014 at 1:34 PM
Bill Text: PDF Analyses: Local and Federal Affairs Committee (Post-Meeting) 4/8/2014 (pdf)
Appropriations Committee (Post-Meeting) 4/21/2014 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 626 Charitable Exemption from Ad Valorem Taxation Hays Compare Last Action: 5/2/2014 S Died in Appropriations
Location: In committee/council (AP)
Citations - Statutes (3)
Citation Catchline Location in Bill Location In Bill Help 196.1955 Page 2 (pdf) 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption. Page 3 (pdf) 196.198 Educational property exemption. Page 6 (pdf) -
HB 587, Original Filed Version Posted 1/13/2014 at 5:35 PM
Bill Text: PDF Analyses: Finance and Tax Subcommittee (Post-Meeting) 3/28/2014 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills S 626 Charitable Exemption from Ad Valorem Taxation Hays Identical Last Action: 5/2/2014 S Died in Appropriations
Location: In committee/council (AP)
Committee Amendments (1)
Amendment Sponsor Filed Last Committee Action Format 428007 - Amendment
Remove everything after the enacting clause and insert:Metz 3/25/2014
6:38 PMPDF Citations - Statutes (1)
Citation Catchline Location in Bill Location In Bill Help 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption. Page 1 (pdf)