This can save them money and can encourage Residential development, because homebuyers appreciate knowing that churches, schools, and other similar facilities will be located nearby. .
However, the current law punishes such farsightedness. Tax Code 11.20 exempts from taxes any church property under active construction or other physical preparation, but after five years, the exemptions expire and the property may be taxed until the church uses it for regular religious worship. Taxing entities in several counties are doing so, forcing some congregations to sell parcels of land to pay taxes they did not expect to owe on property they bought for religious purposes.
I attend the Abundant Life Cathedral here in Huston at 8911 Harwin. My pastor is Dr. Ed Montgomery, he too is building a new facility, and I guess he wants a piece of the pie. He said " we need to expand they way that our community is expanding-. "He said do you good folks see that new freeway that is built in front of our dueling-, we don't want to be left in the 19th century while everyone around us is moving forward-. It will take about four to five years to put this building together, proposition three will give the church the time that is needed with out the worry of taxes. .
Proposition three would allow the Legislature to address this problem directly through the enabling legislation, also it will create an exemption for this type of church property with specific time limits, depending on its contiguity with existing places of worship. Church officials would have to state in writing their intent to use undeveloped land, and the exemption could not be extended indefinitely. Sanctions including five year's Worth of back taxes would be imposed on exempt property that was sold or transferred, with some exceptions. .
These safeguards would limit any adverse impact on local tax bases, discourage churches from opening a new location, and protect taxpayers against abuse of the new exemption.