H.B. No. 1197

AN ACT
relating to the period for which certain land owned by a religious
organization for the purpose of expanding a place of religious
worship or constructing a new place of religious worship may be
exempted from ad valorem taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.20(j), Tax Code, is amended to read as
follows:
(j) A tract of land that is contiguous to the tract of land
on which the religious organization’s place of regular religious
worship is located may not be exempted under Subsection (a)(6) for
more than 10 [six] years. A tract of land that is not contiguous to
the tract of land on which the religious organization’s place of
regular religious worship is located may not be exempted under
Subsection (a)(6) for more than three years. For purposes of this
subsection, a tract of land is considered to be contiguous with
another tract of land if the tracts are divided only by a road,
railroad track, river, or stream.
SECTION 2. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2022.

______________________________ ______________________________
President of the Senate Speaker of the House

I certify that H.B. No. 1197 was passed by the House on April
9, 2021, by the following vote: Yeas 143, Nays 1, 2 present, not
voting.

______________________________
Chief Clerk of the House

I certify that H.B. No. 1197 was passed by the Senate on May
17, 2021, by the following vote: Yeas 30, Nays 0.

______________________________
Secretary of the Senate
APPROVED: _____________________
Date

_____________________
Governor