Bill Caption

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.

Fiscal Notes

Passage of the bill would increase the current six year limitation to a ten year limitation on a tract of land owned for certain religious worship expansion purposes that is contiguous to the tract of land on which the religious organization's place of regular religious worship is located. As a result, taxable property values could be reduced and the related costs to the Foundation School Fund could be increased through the operation of the school finance formulas.

Bill Analysis

HB 948 would alter the property tax exemption for places of religious worship. Under current law, land contiguous to the land on which a religious place of worship is located can not be exempted for more than 6 years. This bill would extend that exemption period to 10 years.  

Vote Recommendation Notes

Texas Action opposes HB 948 for violating the principles of limited government and free markets by expanding a special tax exemption. Tax exemptions that are not broadly available to all inevitably result in an increased burden on other tax payers. Taxes, when necessary, should be applied in a broad-based and equal manner in order to remain fair to all Texas tax payers.