78th Texas Legislature, Regular Session, House Bill 2383, Chapter 123

CHAPTER 123 H.B. No. 2383
1 AN ACT
2 relating to the eligibility for exemption from ad valorem taxation
3 of public property used for certain religious purposes.
4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
5 SECTION 1. Section 11.20, Tax Code, is amended by amending
6 Subsection (d) and adding Subsections (h) and (i) to read as
7 follows:
8 (d) Use of property that qualifies for the exemption
9 prescribed by Subsection (a) () [Sdiv--ci- n (i)] or (2) or by
10 Subsection (h) (1) [-f -Suba- cticn - A Cf -hic action] for
11 occasional secular purposes other than religious worship does not
12 result in loss of the exemption if the primary use of the property
13 is for religious worship and all income from the other use is
14 devoted exclusively to the maintenance and development of the
15 property as a place of religious worship.
16 (h) Property owned by this state or a political subdivision
17 of this state, including a leasehold or other possessory interest
18 in the Property, that is held or occupied by an organization that
19 qualifies as a religious organization as provided by Subsection (c)
20 is entitled to an exemption from taxation if the property:
21 (1) is used by the organization primarily as a place of
22 regular religious worship and is reasonably necessary for engaging
23 in religious worship; or
24 (2) meets the qualifications for an exemption under

1

Texas. Legislature. House of Representatives. 78th Texas Legislature, Regular Session, House Bill 2383, Chapter 123. [Austin, Texas]. The Portal to Texas History. http://texashistory.unt.edu/ark:/67531/metapth158438/. Accessed December 27, 2014.