CS/HB 587 (2014) -  Charitable Exemption from Ad Valorem Taxation

General Bill by Finance & Tax Subcommittee and Metz (CO-SPONSORS) 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.
Effective Date: July 1, 2014
Last Event: Died on Second Reading Calendar on Friday, May 2, 2014 10:39 PM

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill # Subject Relationship
Bill #: SB 626 Subject: Charitable Exemption from Ad Valorem Taxation Relationship: Compare

Bill Text

Staff Analysis

Chamber Committee
Chamber: House Committee: Appropriations Committee 4/21/2014 12:44:52 PM
Chamber: House Committee: Appropriations Committee 4/20/2014 4:39:00 PM
Chamber: House Committee: Local & Federal Affairs Committee 4/8/2014 1:35:11 PM
Chamber: House Committee: Local & Federal Affairs Committee 4/4/2014 4:25:51 PM
Chamber: House Committee: Finance & Tax Subcommittee 3/28/2014 1:08:54 PM
Chamber: House Committee: Finance & Tax Subcommittee 3/25/2014 8:30:53 AM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: H Died on Second Reading Calendar Time: 05/02/2014 - 10:39 PM Member: Committee: Version: c1
Event: H Added to Second Reading Calendar Time: 04/21/2014 - 12:43 PM Member: Committee: Version: c1
Event: H Bill released to House Calendar Time: 04/21/2014 - 12:43 PM Member: Committee: Version: c1
Event: H Reported out of Appropriations Committee Time: 04/21/2014 - 12:43 PM Member: Committee: Appropriations Committee Version: c1
Event: H Favorable by Appropriations Committee Time: 04/21/2014 - 10:30 AM Member: Committee: Appropriations Committee Version: c1
Event: H Added to Appropriations Committee agenda Time: 04/20/2014 - 4:21 PM Member: Committee: Appropriations Committee Version: c1
Event: H Now in Appropriations Committee Time: 04/08/2014 - 1:35 PM Member: Committee: Appropriations Committee Version: c1
Event: H Reported out of Local & Federal Affairs Committee Time: 04/08/2014 - 1:35 PM Member: Committee: Local & Federal Affairs Committee Version: c1
Event: H Favorable by Local & Federal Affairs Committee Time: 04/08/2014 - 12:30 PM Member: Committee: Local & Federal Affairs Committee Version: c1
Event: H Added to Local & Federal Affairs Committee agenda Time: 04/04/2014 - 4:20 PM Member: Committee: Local & Federal Affairs Committee Version: c1
Event: H Now in Local & Federal Affairs Committee Time: 04/01/2014 - 2:52 PM Member: Committee: Local & Federal Affairs Committee Version: c1
Event: H Referred to Appropriations Committee Time: 04/01/2014 - 2:52 PM Member: Committee: Appropriations Committee Version: c1
Event: H Referred to Local & Federal Affairs Committee Time: 04/01/2014 - 2:52 PM Member: Committee: Local & Federal Affairs Committee Version: c1
Event: H 1st Reading Time: 03/28/2014 - 5:01 PM Member: Committee: Version: c1
Event: H CS Filed Time: 03/28/2014 - 1:34 PM Member: Committee: Version: c1
Event: H Laid on Table under Rule 7.19(a) Time: 03/28/2014 - 1:34 PM Member: Committee: Version: __
Event: H Reported out of Finance & Tax Subcommittee Time: 03/28/2014 - 1:09 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H Favorable with CS by Finance & Tax Subcommittee Time: 03/26/2014 - 5:00 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H Added to Finance & Tax Subcommittee agenda Time: 03/24/2014 - 4:21 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H 1st Reading Time: 03/04/2014 - 11:50 PM Member: Committee: Version: __
Event: H Now in Finance & Tax Subcommittee Time: 01/27/2014 - 5:35 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H Referred to Appropriations Committee Time: 01/27/2014 - 5:35 PM Member: Committee: Appropriations Committee Version: __
Event: H Referred to Local & Federal Affairs Committee Time: 01/27/2014 - 5:35 PM Member: Committee: Local & Federal Affairs Committee Version: __
Event: H Referred to Finance & Tax Subcommittee Time: 01/27/2014 - 5:35 PM Member: Committee: Finance & Tax Subcommittee Version: __
Event: H Filed Time: 01/13/2014 - 5:35 PM Member: Metz Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
196.1955
196.196 SB 626
196.198