HomeMy WebLinkAboutResolution No. 02-35 CITY OF THE COLONY
RESOLt TION NO. 00%'
ADOPTION OF PROPERTY TAX EXEMPTION FOR
QUALIFIED CHARITABLE ORGANIZATIONS
PURSUANT TO TEXAS HOUSE BILL SECTION 1689
WHEREAS, the City of The Colony, located in Denton County, Texas, is a
Home Rule Municipality possessing the full power of local self government as provided
by Article XI, Section 5 of the Constitution of the State of Texas, Section 51.072 of the
Texas Local Government Code and its Home Rule Charter; and
WHEREAS, under House Bill § 1689, the Texas Legislature made provision to
allow taxing units to grant property tax exemption to qualified organizations that provide
certain enumerated charitable services; and
WHEREAS, effective September 1, 2001, Texas House Bill § 1689 amended the
Texas Tax Code to add Section ! 1.184, which authorizes the governing body of a local
taxing unit the option of exempting from taxes the buildings, other real property and the
tangible personal property of those organizations engaged primarily in charitable
activities; and
WHEREAS, the Texas Tax Code § 11.184 (c) more specifically defines those
properties of a qualified charitable organization that are exempted from taxation; and
WHEREAS, the Texas Tax Code § 11.18 (d) more specifically defines those
charitable functions that an organization must perform in order to be a qualified
charitable organization; and
WHEREAS, under House Bill § 1689, the governing body of individual taxing
units must adopt this new provision before qualified organizations are granted the
exemption; and
WHEREAS, those qualified charitable organizations must first obtain a Letter of
Determination from the Texas State Comptroller of Public Accounts to certify the
organizations eligibility to be tax exempt; and
WHEREAS, these charitable organization that qualify for this tax exemption
shall then submit an application with the Denton County Central Appraisal District for an
exemption from taxation; and
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NOW, BE IT THEREFORE RESOLVED, that The Colony City Council
hereby grants property tax exemptions to qualified charitable organizations pursuant to
House Bill § 1689 and the Texas Tax Code § 11.184 for properties located within the
City limit with the effective date of January 1, 2002, and recommends that the Denton
County Central Appraisal District grant such exemption to charitable organizations so
qualified by the aforementioned laws.
SIGNED AND SEALED this oQ/dday of ~)~, 2002
"~--~rnetta Hehville-Shannon, Mayor
Patti A. Hicks, TRMC, City Secretary
APPROVED AS TO FORM:
d~r~ R. ~Iik~y At'to~y
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