(at the request of House Interim Committee on Human Services and Housing)
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Bill Title:
Relating to exemption from property taxation for low-income housing; and prescribing an effective date.
Catchline/Summary:
Provides exemption from ad valorem property taxation for property of nonprofit corporation that, for tax year beginning on July 1, 2012, was actually offered, occupied or used as low-income housing and granted exemption by county. Provides exemption from ad valorem property taxation for property of nonprofit corporation that, for tax year beginning on July 1, 2012, was actually offered, occupied or used as low-income housing and granted exemption by county. Provides that exemption continues until end of earliest tax year in which property is no longer offered, occupied or used as low-income housing, changes ownership, other than by sale or transfer to nonprofit corporation under whose ownership property continues to be offered, occupied or used as low-income housing, or is leased in its entirety, other than by leases for occupancy of individual units as low-income housing. Applies to property tax years beginning on or after July 1, 2012. Sunsets exemption for tax years beginning on or after July 1, 2018.
Takes effect on 91st day following adjournment sine die.
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HB 4039
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