HomeMy Public PortalAboutResolution No. 181-02 08-13-2002
• Resolution
N0. 181-02
Whereas Richland Hills Masonic Lodge # 1348 is an integral part
of this community; and
Whereas Richland Hills Masonic Lodge # 1348 has incorporated
in it's By-Laws a requirement to perform Charitable Work ad
Public Service; and
Whereas this Lodge and it's members have supported, and
continue to support such great Masonic Charities, as the Texas
Scottish Rite Hospital for Children; the Shriner's Hospitals for
Children; the Shriner's Burn Institutes; the Masonic Home and
School of Texas for Children; the Texas Masonic Retirement
Center; the Eastern Star Home for the Elderly; the Scottish Rite
Dormitory for Girls in Austin; and local projects such as Meals
on Wheels, Clean Highways, Scholarships, Blood Drives, etc.,
and
•
Whereas, these and other charitable works benefit citizens across
the State of Texas as well as our own community,
Now therefore, be it resolved, that the City of Richland Hills,
Texas do hereby support Richland Hills Masonic Lodge No.
1348 in it's application for exemption from Ad Valorem
taxation, and recommend that the Tarrant County Appraisal
District grant such exemption.
Signed:
Title: ~
Date : % ~ ~ o o ~
•
• RESOLUTION
N0. 181-02
Wheresas Richland Hills Masonic Lodge No. 1348 is an intregal part of this
community; and
Whereas, Richland Hills Masonic Lodge No. 1348 has incorporated in it's
By-laws a requirement to perform Charitable Work and Public Service, and
therefore qualifies for property tax exemption for organizations engaged
primarily in charitable activities as prescribed in House Bill 1689.
Whereas, this Lodge and it's members have supported, and continue to
support such great Masonic Charities, as the Texas Scottish Rite Hospital for
Children; the Shriner's Hospitals for Children; the Shriner's Burn Institutes;
the Masonic Home and School for Children; the Texas Masonic Retirement
Center; the Eastern Star Home for the Elderly; and local projects such as
Meals on Wheels, Clean Highways, Scholarships, Blood Drives, etc., and
Whereas, charitable organizations such as Richland Hills Masonic Lodge or
any other organization engaged primarily in charitable activities, promotes
• charitable works that benefit citizens across the State of Texas as well as our
own community,
Now therefore, be it resolved, that the City of Richland Hills, County of
Tarrant, and State of Texas do hereby grant exemptions from Ad Valorem
taxes to all organizations engaged primarily in charitable activities, which
includes Richland Hills Masonic Lodge #1348.
Signed:
LDA S. STRODER
Title: MAYOR
Date: APPROVED BY CITY COUNCIL ON AUGUST 13, 2002
•
• September 10, 2003
Jim,
Mr. McClendon with the Masonic Lodge dropped off the attached resolution for the
Mayor's signature to replace the one previously signed when the Council approved the
tax exemption requested by the Masonic Lodge on August 13, 2002. A copy of that
resolution is attached as well.
As you may already be aware, the Masonic Lodge is having difficulty obtaining the
exemption due to the resolution being specific to the Masonic Lodge instead of "for all
qualified organizations" in Richland Hills.
Please let me know if you feel this needs to go back to the City Council for approval
before asking the Mayor to sign it, and I will advise Mr. McClendon.
Thank you,
Terri
•
•
SUi~MARY O]F EXEMPTION PROCESS FOR
• PRIMARILY CHARITABLE ORGANIZATIONS
PROVIDED BY HOYJSE BILL 1689
House Bill 1689 creates a local option property tax exemption for organizations engaged
primazily in charitable activities. Taxing units and appraisal districts that have questions
about their role should contact the Technical Assistance Section, Comptroller's Property
Tax Division (PTD), by e-mail at <ptd.cpa@cpa.state.tx.us> or by phone at
1-800-252-9121, option 2.
Taxing Units
Under l±Iouse Bill 16S9, individual taxing units must adopt the exemption:
• By vote of the governing body; or
• By majority vote at an election called by the governing body upon petition by 20
percent of the qualified voters who voted in the taxing unit's last election.
It is important to know that time is short for an organization to receive the exemption for
the 2002 property tax yeaz. The bill allows a taxir~ unit's governing body to approve the
exemption; but if the taxing unit does not, the bill allows an organization to petition for an
election to be held during the next regular election.
The taxing unit (governing body or citizens) votes to adopt the exemption for all qualified
• organizations in its jurisdiction. Xt cannot "pick and choose" among those eligible for the
exemption. If, for example, f ve organizations in a school district are eligible for the
exemption, all five of the eligible organizations may receive the school exemption. While
these five organizations receive an exemption from the school district, the county and city
may decide not to exempt. Each taxing unit must decide its exemption policy. Any
election by petition is by taxing unit, not for all taxing units in the appraisal district.
The appraisal district will decide if the individual organization's property qualifies for
exemption.
Charitable Organizations
The new Iaw requires the organization to be engaged primarily in performing one or more
of the 20 statutory charitable functions listed in Sec. 11.18(d) of the Tax Code. If a taxing
unit or units adopt the exemption, an organization is entitled to exemption of the following
property rased exclusively [for the c~iaritable function listed in ~11.18(d), Tax Code) by the
organization or other charitable organizations:
• Buildings (including incomplete improvements for not more than three
Yew),
• Other real property; and
• Tangible personal property.
•
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