'~ ,1~ pgaao ~~ ~ 3 I COMMISSIONER'S COURT AGENDA REQUEST PLEASE FURNISH ONE ORIGINAL AND TEN COPIES OF THIS REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT MADE BY: Jim Keefe Office: None O ; 0~ AIYI MEETING DATE: September 22, 2008 TIME PREFERRED: 161 SUBJECT: Consider, discuss and take appropriate action to approve a Tax Exemption under Property Tax Code 11.184 b (1) for the B.P.O. Elks Kerrville Lodge # 2081. EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON): NO NAME OF PERSON ADDRESSING COURT: Jim Keefe ESTIMATED LENGTH OF PRESENTATION: 8 minutes IF PERSONNEL MATTER -NAME OF EMPLOYEE: N/A Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter 551 and 552, Government Code, is as follows: Meeting schedule for Mondays: 5:00 P.M. previous Tuesday THIS REQUEST RECEIVED BY: THIS REQUEST RECEIVED ON: @ All agenda requests will be screened by the County Judge's Office to determine if adequate information has been prepared for the Courts's formal consideration and action at time of Court Meetings. Your cooperation will be appreciated and contribute towards your request being addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioner's Court, Court Order No. 25722. IMPORTANT QUESTIONS ...AND THEIR ANSWERS How manv "Others "might show up and take advantage of the Elks 'exemption? Only the known and well-established fraternal organizations ...Elks, Moose Masons, etc. Previous laws have already exempted ALL other non-profit groups. Exempt examples: Lions and ALL other service clubs, the Sheriff's Posse, American Legion, VFW, Youth Clubs, Scouts, Community Theaters, Garden Clubs, Senior Citizen Centers, Historic Sites. There is nobody left but us Charitable, Fraternal Orders. How can you guarantee this? The law (H.B. 1689) requires any organization seeking exempt status to apply to the State Comptroller who checks out the organization's purpose and budget. The Comptroller has approved only the known fraternal groups. If approved, the group must re-apply every five years for renewal of eligibility. (See attached Comptroller's Letter of Determination issued to Kerrville Elks Lodge # 2081.) Whv can't we~ual~ under some previous exemption like the service club exemption? We meet all the tests for a service club exemption except one _ ..the service club exemption prohibits asking club members about religion. We fraternal orders REQUIRE the belief in God. What will this exemption cost our County, City and KISD? Not Much! The dollazs are big to our Charities but they aze peanuts to the governments, representing as little as 0.0001 % to 0.0005% of their total property tax revenues. If this exemption is granted what will the Elks do with this money? All monies will be GIVEN BACK TO THE COMMUNITY in various ways, such as Scholarships, Food and Toy baskets for the needy at Christmas, "Thank You" care packages for our troops in harms way, Project Graduation, etc. These projects and others aze why this tax exemption is so important to us, the Kerrville Elks Lodge # 2081. ~~H1 M1A ~ (e Print - Close Window Subject: Property tax rule ~- Date: Thu, 22 May 2008 16:29:38 -0500 From: "Irene Cage" To: iriconsulting@yahoo.com To obtain a copy of Rule 9.417, "Property Tax Exemption for Organizations Engaged Primarily in Charitable Activities," go to http://.window.state.tx.us/taxinfo/proptax/1aw06/rules.htm and then ...click _ __ __ __ on Rule 9.417 found under the heading Subchapter C. Appraisal District Administration. Please let us know if you have any questions. The email address is exempt_,_or_gs@cpa.state_.tx_.us, or call (800) 531-5441, ext. 32995. Sincerely, Irene Cage Exempt Organizations Section Tax Policy Division Texas Comptroller of Public Accounts Post Office Box 13528 Austin, Texas 78711-3528 (800) 531-5441, ext. 3-2995 In Austin, 463-2995 IMPORTANT NOTICE: This communication, and any attachments, may contain privileged or confidential information under the Texas Public Information Act or other applicable state and federal laws. If you have received this message in error, please notify the sender immediately and delete this email from your system. ~-'~'~']~i'hlNff'j-10n1 ~ T ~ c125 ~SSUE~ ~ ~~~2R C~N~ ~~rzvrc.c..~ EU~s ~~ ~~g'r (~ yt~,45on~r c ~~ ~ h~i l , Kt'7~'~/'c.t.~ s 3 ~,sjn?C-~ S~ ~-~ l~~-~t-~o~v~c La~~~ , C~~-'r~-n f ~~.~r S U S A N TEXAS COMPTROLLER ©~ PUt3LiC ACCOUNTS C O M B S Pa.BOx X3528 • AUST~w. Tx 787 1 1-35 28 February 29, 2008 aim Keefe, Chairman Kerrville Elks Lodge # 2081 P.O. Box 2043 Kerrville, Texas 78029 Dear Mr. Keefe, As you may lmow, the Texas Legislature allowed local taxing jurisdictions to give property tax relief to qualifying charitable organizations, as defined in Chapter 11.18, Property Tax Code. After reviewing your application, we have deternuned that your organization is primarily engaged in charitable activities, based on your classification as a 501{c) organization with the Internal Revenue Service. Accordingly, I am pleased to issue this property tax determination lettez: You will apply locally, with your county appraisal district, for property tax exemption. Include a copy of this determination letter with your application. Be aware that an organization may be qualified, but receive no benefit from the exemption because either it owns no property, or the appraisal district determines that the property is not used exclusively for qualifying charitable activities. Not all taxing jurisdictions offer this property tax exemption. The actual amount of your tax relief is dependent upon local taxing authorities and your county appraisal district. Anew determination letter, and reapplication for the exemption, is required following the end of the fifth year of exemption. If you have any questions about your exemption, email us at tax.help@cpa.state.tx.us, or call toll free (800) 531-5441 and ask for the exempt organizations section. Sincerel CJ~'L~J~ Lo Tax Policy Division Form soao~ (z-0zy } } WWW_WINDOW.STATE.TX.US } 51 2~4B3°40L30 TOLL FREE: f -800-531-8441 - FAx: 5 t 2-463-4965 } requirements of Sect~o_r,(0; 11.182. (f) All information submitted to the department or the chief appraiser under this sectog LD= is subject to required disclosure, is excepted from required disclosure, or is confidential in accordance with Chapter 552, Government Code, or other law. Acts 2003, 78th Leg., ch. 1156, ~ 3, eff. Jan. 1, 2004. § 11.183. ASSOCIATION PROVIDING ASSISTANCE TO AMBULATORY HEALTH CARE CENTERS. (a) An association is entitled to an exemption from taxation of the property it owns and uses exclusively for the purposes for which the association is organized if the association: (1) is exempt from federal income taxation under Section 0] 501(a), Internal Revenue Code of 1986, as an.organization described by Sectionj~_ 501(c)(3) of that code: (2) complies with the criteria for a charitable organization under Sec*gns_j G] 11.18{e) and {f ); (3} except as provided by Subsection (b10]), engages exclusively in providing assistance to ambulatory health care centers that provide medical care to individuals without regard to the individuals' ability to pay, including providing policy analysis, disseminating information, conducting continuing education, providing research, collecting and analyzing data, or providing technical assistance to the health care centers; (9) is funded wholly or partly, or assists ambulatory health care centers that are funded wholly or partly, by a grant under SectionL01 330, Public Health Service Act (42 U.S.C_ Section Ll 254b), and its subsequent amendments: and {5} does not perform abortions or provide abortion referrals or provide assistance to ambulatory health care centers that perform abortions or provide abortion referrals. (b(0)) Use of the property by a person other than the association does not affect the eligibility of the property for an exemption authorized by this secton_(Ol_ if the use is incidental to use by the association and limited to activities that benefit: (1) the ambulatory health care centers to which the association provides assistance; or (2) the individuals to whom the health care centers provide medical care. (c) Performance of noncharitable functions by the association does not affect the eligibility of the property for an exemption authorized by this sectio_nt01 if those other functions are incidental to the association's charitable functions. Added by Acts 1999, 76th Leg., ch. 675, § I, eff. Jan. 1, 2000. --- § 11.184(0_. ORGANIZATIONS ENGAGED PRIMARILY IN PERFORMING CHARITABLE FUNCTIONS. (a) In this sectionj~: (1} "Local charitable organization" means an organization that: (A) is a chapter, subsidiary, or branch of a statewide charitable organization; and (B(0]) with respect to its activities in this state, is engaged primarily in performing functions listed in Sect_ionLO] 11.18(d). (2) ^Qualified charitable organization" means a statewide charitable.-organization or a local charitable organization. (3) "Statewide charitable organization" means a statewide organization that, with respect to its activities in this state, is engaged primarily in performing functions listed in Section(Ol 11.18(d). - `b(O1) An exemption under this secton[Oj may not be granted .unless the exemption is adopted either: (1) by the governing body of the taxing unit; or 3L (2) by a favorable vote of a majority of the qualified ,F voters of the taxing unit at an election called by the governing body of a taxing unit, and the governing body shall call the election on the petition of at least 20 percent of the number of qualified voters who voted in the preceding election of the taxing unit. c If approved under Subsection {bL0]_), a qualified charitable organization is entitled to an exemption from taxation of: (1) the buildings and other real property and the tangible personal property that: (A) are owned by the organization; and (B 0 ) except as permitted by Subsection (d), are used exclusively by the organization and other organizations eligible for an exemption from taxation under this sec*ion LO1 or Sect_icn,Ql_ 11.18; and (2) the real property owned by the organization consisting of: (R) an incomplete improvement that: {i) is under active construction or other physical preparation; and (ii) is designed and intended to be used exclusively by the organization and other organizations eligible for an exemption from taxation under this sectgr~Oj or SectienL01 11.18; and (B_LOj_) the land on which the incomplete improvement is located that will be reasonably necessary for the use of the improvement by the organization and other organizations eligible for an exemption from taxation under this section LO] or Section[Qj 11.16. (d) Use of exempt property by persons who are not charitable organizations eligible for an exemption from taxation under this sectio~[Oj or SectiontOj 11.18 does not result in the loss of an exemption authorized by this sectien[Oj_ if the use is incidental to use by those charitable organizations and limited to activities that benefit the charitable organization that owns or uses the property. (e) Before an organization may submit an application for an exemption under this sectio~Oj, the organization must apply to the comptroller for a determination of whether the organization is engaged primarily in performing functions listed in SectionlDl 11.18{d) and is eligible for an exemption under this section[Oj. In making the determination, the comptroller shall consider: (1) whether the organization is recognized by the Internal Revenue Service as a tax-exempt organization under Sectior,(Ol 501 of the Internal Revenue Code of 1986; (2) whether the organization holds a letter of exemption issued by the comptroller certifying that the organization is entitled to issue an exemption certificate under Secticn ~ 151.310; (3) whether the charter or bylaws of the organization require charitable work or public service; (4} the amount of monetary support contributed or in-kind charitable or public service performed by the organization in proportion to: (A) the organization's operating expenses; (~1) the amount of dues received by the organization; and (C) the taxes imposed on the organization's ~; property during the preceding year if the property was taxed in that year or, if the property was exempt from taxation in that year, the taxes that would have been imposed on the property if it had not been exempt from taxation; and (5) any other factor the comptroller considers relevant. (f) Not later than the 30th day after the date the organization submits an application under Subsection (e), the comptroller may request that the organization provide additional information the comptroller determines necessary. Not later than the 90th day after the date the application is submitted or, if applicable, the date the additional information is provided, the comptroller shall issue a letter to the organization stating the comptroller's determination. (g) The comptroller may: (1) adopt rules to implement this section_[O1_; (2) prescribe the form o£ an application for a determination letter under this section(01; and (3) charge an organization a fee not to exceed the administrative costs of processing a request, making a determination, and issuing a determination letter under this section 0 (h) An organization applying for an exemption under this sectionj~ shall submit with the application a copy of the determination letter issued by the comptroller under Subsection (f). The chief appraiser shall accept the copy of the letter as conclusive evidence as to whether the organization engages primarily in performing charitable functions and is eligible for an exemption under this section(Ol. (i) A property may not be exempted under Subsection (c)(2) for more than three years. (j) For purposes of Subsection (c)(2), an incomplete improvement is under physical preparation if the charitable organization has: (1) engaged in architectural or engineering work, soil testing, land clearing activities, or site improvement work necessary for the construction of the improvement; or (2) conducted an environmental or land use study relating to the construction of the improvement. (k) An exemption under this section ~_ expires at the end of the fifth tax year after the year in which the exemption is granted. To continue to receive an exemption under this GE tieafQ, after that year, the organization must obtain a new determination letter and reapply for the exemption. ~~ Added by Acts 2001, 77th Leg., ch. 1040, ~ 1, eff. Sept. 1, 2001. Amended by Acts 2003, 78th Leg., ch. 288, § 1.02, eff. June 18, 2003; Acts 2003, 78th Leg., ch. 288, § 2.02, eff. Jan. 1, 2006. ~ 11.185. COLONIA MODEL SUBDIVISION PROGRAM. (a) An organization is entitled to an exemption from taxation of unimproved real property it owns if the organization: {1) meets the requirements of a charitable organization provided by Sections[G~_ 11.18(e) and (f); (2) purchased the property or is developing the property with proceeds of a loan made by the Texas Department of Housing and Community Affairs under the colonia model subdivision program under Subchapter GG, Chapter 2306, Government Code; and {3) owns the property for the purpose of developing a model colonia subdivision. (bj0]) Property may not be exempted under Subsection (a) after the fifth anniversary of the date the organization acquires the property. (c} An organization entitled to an exemption under Subsection (a) is also entitled to an exemption from taxation of any building or tangible personal property the organization owns and uses in the administration of its acquisition, building, repair, or sale of property. To qualify for an exemption under this subsection, property must be used exclusively by the charitable organization, except that another individual or organization may use the property for activities incidental to the charitable organization's use that benefit the beneficiaries of the charitable organization. (d) For the purposes of Subsection (e), the chief appraiser shall determine the market value of property exempted under Subsection (a) and shall record the market value in the appraisal records. (e) If the organization that owns improved or unimproved real property that has been exempted under Subsection (a) sells the property to a person other than a person described by SectionL01 2306.786(bj0~)(1), Government Code, a penalty is imposed on the property equal to the amount of the taxes that would have been v;~;r imposed on the property in each tax year that the property was exempted from taxation under Subsection (a), plus interest at an annual rate of 12 percent computed from the dates on which the taxes would have become due. Added by Acts 2001, 77th Leg., ch. 1367, § 2.14, eff. Sept. 1, 2002. Renumbered from Tax Code § 11.184j0]_ by Acts 2003, 78th Leg., ch. 1275, § 2f121), eff. Sept. 1, 2003. § 11.19. YOUTH SPIRITUAL, MENTAL, AND PHYSICAL. DEVELOPMENT ASSOCIATIONS. (a) An association that qualifies as a youth development association as provided by Subsection (d) is entitled to an exemption from taxation of: {1) the tangible property that: (A) is owned by the association; (B(0]) except as permitted by Subsection (b~}, is used exclusively by qualified youth development associations; and (C) is reasonably necessary for the operation of the association; and (2} the real property owned by the youth development association consisting of: {A) an incomplete improvement that: (i) is under active construction or other physical preparation; and (ii) is designed and intended to be used exclusively by qualified youth development associations when complete; and (gL1) the land on which the incomplete improvement is located that will be reasonably necessary for the use of the improvement by qualified youth development associations. (b(0)) Use of exempt tangible property by persons who are not youth development associations qualified as provided by Subsection (d) of this section_j0]_ does not result in the loss of an exemption under this s_ection(O] if the use is incidental to use by qualified associations and benefits the individuals the associations serve. (c) An association that qualifies as a youth development association as provided by Subsection {d) of this section ~ is entitled to an exemption from taxation of those endowment funds the association owns that are used exclusively for the support of the association and are invested exclusively in bonds, mortgages, or ---, ~ - - KERR COUNTY 2007 TAX STATEMENT Make Checks Payable To. . p~q7-ci%~~-:'~'hooc Diane Berlin -Tax Assessor/Collector c ;oo3~e Kerr County, 700 Main St., Ste 124 - 9= _=`-~ Kerrville, TX 78028 ' ' ~.__, :._. -. =%.,° _,:_':, -_.~ -. .~ ._. - . . (8, 32-2243 wwvy.co.kerr.tx.us ADDR SS CDRRECTION REQUESTED '~:~ Pi ~~__,• ~~~'"'C' ~-^IG.. ~~~g 745' Iln,llul,Ilnu,1,11,1uuI,11In,,lulnllulul,rll,Inl,l KERRVILLE ELKS LODGE #2081 PO BOX 2043 KERRVILLE, TX 78029-2043 >::::::~11JE~52#Ea~F3~' I 2630. Q9 PLEASE INDICATE CHANGE OF ADDRESS PLEASE RETURN THIS_PORTION WITH PAYMENT _ ENCLOSE SELF ADDRESSED_STAMPED ENVELOPE WITH_PAYMENT FOR RECEiPT_ _ _ _ _ _ _ _ _ _ _ _ _ - ~ - - - - -' ~ ' - RETAIN THIS PORTION FOR YOUR RECORDS 07811 Valuation Breakdown ,.,~ -, - .. ... .... ....~......v ... ........ .. . ... . ... ... t .~ v ........_ .. . •........ m....r ..{.at.....-.~~... .............. .......... ...... .. . .........:..:::`:::.~:::•:r.....v..v.r......r:-tv::::::i'.i. rr:::: r::: r: .v.•:: :.q'?:v y ....... .. n........~~~j~ g'- ... • .~.n.... ..... t ............... ................ ........... .. .I.~... ...v...... . ..~.. ..... ~}~Et1~~ ............ .... .... ...... ........ ..... ......t.t. ........ ... .. . .... . .. ... ....v...... .... . . ........ . nr........t. ti.. ...... ......... ...... . ....... ..... .. l .. . ......v....... .......~.......... ....... ........ vv:.......a.....v.... •. r\:.:.~1... ~:: •:::. _.... ~.vv:::: rr.~..r.. .....1~...•.i+:' ?vi•:i::-i~ .::::::::::::::::::: ~::::::::•_ ill ..~.. .......... .... . -. .v.. ~ .~ 2 ........ .... . v.......-....... .. .. . .... .. .. vr. l... .... .~. .. . ........ ....... ....... v. ..-vet ............... .. ...n..v. .... .....v.... v .. a........ ... ..........~ - ........... :•. rrr}rr... 0.5500000 .~v.. .. \v ...:... ti ............ .. r........ y:. .....v ..r. ~~({{~~ Y v: .t:. .-n...v. ... ~ v.....n.t. .....: -: •: .r..........., .. ... ..............v..v...nn.v --...rw......,............. . ..... .. ::..: r..::::::.. r......:..: 0 c. ..:>. vr-.i:....-. ti.:: _vv-. ..s~n...~.._ . .~....M1.v....:..r..: -::~ {. -::-:?•. 3L• ..~~ ... .. .......... ....v?::r ..... ... ~..\ }.. ....\ .~:.:. -.... ... ... -.-r.y..~ .. .. ~-.}. M1.. ..:. -.v:. :....::: ~::: rw:. 270524 -nom-. ... v. ~. -r.~r -~ .._ ~. arx ..-.. ~r..:+ -::::.. . ;r. _ .... .. •i n~:: ... ..::: •: :..... :.: . .~_ .v: _:.~..av..r :•:.:e.::::::.v. ............... -r.: ~_., ..-r ter. ... ::: . y -v- . ~y . ......v:v::n:. :. :: r.~r... ~vv ~: Tiiii::::i ..... .. . . .. - .:.:.. :.. ..... . . .... . .a~,.'v. w:. :•. '.r. .i: ~v.(~F?. v: i ::...................:.: ..... .: r:. .: )VV!41F1~!•iT~ ` .:iii?:v:~i:::vCi: i::-i::•:::- .00 _ r':::::... :.:'i:~iY:ii:'`i:C.,~; :.~~_i~2Yi3:."F7:]i9-Y':iY; ~':j; ............ .~ :~=:i:~i_~?:r:ii;:?:~-:~:: is^:~::~i{::~::::~:'ii•::`i ............................. - ............. is - 1487.8 e ~ity Of Kerrv 00 0 971.72 t 0.3592000 0 270524 . y {e Coun Leal Roads Jpper Guadalupe River Author 0.0304000 0.0255000 0 0 270524 270529 0.00 0.00 00 0 82.24 68.58 20.02 dwaters Groundwater Conse 3 0.0079000 0 270524 . ea I II 111111111111111111111111111111111~11111~111111111111[11111111111111111111111 1111 _~5"%-vi2S-0360G0 OUCC328s R1 ;`;~e i1gS ~..;2d 1 Mnr7`:'iNEZ, SUR :_s,T;CkES i .6S i9i:7 JUNCTION HWY 1907 JUNCTION HWY KERRVILLE ELKS LODGE #2081 PO BOX 2043 KERRVILLE, TX 780298029 t7 ,~ v 3 7 .~,<.3~.5 `~ Z ~vE ~ ~"~L' -a g /~~~ ~Z" ..... . .... ----- . ~:;:~ >. t " ....,... r .. r .. ~ -~~~ : _:~~~~ ....... .. ..::..:.::: .:::..::...r..r......:.r: ......:....:...r........ - : ._.:~:.~..~..::::._:::: OCT 2007 - 2630.84 NOV 2007 - 2630.84 DEC 2007 - 2630.84 JAN 2008 - 2630.89 r'iB 200is 7r J.84. 14' 283y . y8 - MAR 2008 9~ 236.77 2867.61 APR 2008 11'~ 289.40 2920.29 MAY 2008 13~ 342.01 2972.85 3tJN .2008 15$ 394.61 3025.95 JUL 2008 18~/15~ 939.21 3570.05 ;;sic;:;:,-xu~sy:"~}}~yy.~~~;~~ ti_4'u.\v - - -:`•~`'X*;'..'J;+. _ _ - - ;~,~i71i!~~`" .tom..: ~''t-':"~~~i;?%:F~` ::::........ .... 7 2% i 7010 F, rty taxes in Texas are assessed as of January 1st each year and cover a period of one year from that date. x statutes make na provision for proration, therefore, a change of address during the year would have no affect on the tax liability established on January 1st of the calendar year. Those tax statutes also make no provision for proration in case the property is disposed of during the calendar year. ALL ESTATE TAX STATEMENTS If you no longer own this property, please return the statement to our office with the name and address of the new owner, if, possible. NOTICE Taxes that remain unpaid after January 31st shall accrue penalty and interest charged at the maximum rates per,rntted under the laws of the Sta e of Texas. SPLIT PAYMENT OPTION allows taxes to be paid in two equal installments. The first payment is due prior to December 1, and the second ~ or to July 1, without penalty and interest. ® O You may oav your taxes by credit card online at www.co.kerr.tx.us. Follow the Tax Assessor-Collector fink. KERR COUNTY 2007 TAX STATEMENT lake Checks Payable To: ' i"- ~ ' = ° liarle Bolin -Tax Assessor/CoNector oc:r,;; ~ ~~.i err County. 700 Main St-, Ste 124 ~~ ~ ' ~' :errville, TX 78028 • ' t"/~r:~or.n.L PFOi>eit~_' ~ =-~ 33r '._2243 www.co.kerr.tx.us ~DDR~ESS CORRECTION REQUESTED • KF~~ _ ~.= '~~ ~ - 9~ ,.u~ ;~,.. - .. ^9 ,,.: Ilurlinl~linnJrlirinuirllinrrinlnliuinlnll~lnis+{ KERRVILLE ELKS LODGE #2081 PO BOX 2093 KERRVILLE, TX 78029-2043 `:; ~1tiXiS C~fl~~QtY ,i>>. 15.0..-9 Q. PLEASE INDICATE CHANGE OF ADDRESS ------------ PLEASE RETURN_THIS PORTION WITH P/.1YMENT _ ENCLOSE SELF ADDRESSED_STAMPED ENVELOPE WITH PAYMENT FOR RECEIP- - - - - - - - - f2ETAIN THIS PORTION FOR YOUR RECORDS :ity O iParlwaters ._ ~ 0 _ 0 15526 vx-.. ~~ -.v r.v:r.:gi: ..-: ...:..... •-:4 F:}i; -::.~:-:~::}a*-. :n:... ., v .:::............:::::;.,._.:.- ..,:-::.. .. ... :. - :.:4:. .:_-: . - .~- ."~;\:::-.:_~_:':i-::;::_.= : <~.:t~.ia'~.1.~+.~~X~i~?? ~}]~ 5: : :.:...:::-:iii-::::"-::i:.;•:., ..yv':?:_:~:~:\`~::~::i:~: a`:;;~:~:;:~.~~[~i?!nJ~i~~if;`?'i .. ... `;~c':+<'3 '`:iia:' :3':is? cii:iYi>:[ ,~;;r~> • .... ::.:.,:: .:::. ........:.:•.............. :::...:.:..-.......---- ...-.. ..:. -::..-... --.... ..:. :•:n ~- . . . ..... . ; 8 5. 3 9 . 0 15526 0 15526 0.00 55.?? 0 15526 0.00 •72 0 15526 0.00 3.96 0 15526 0.00 1.15 ,r~cc3z~3 t'', '~6 E'Ei•:SONAi_ ~•~UP4'R'?'Y relit t;tFi2VIL1,G i~LF:S LOD:~L k'04: 1907 JUNCTION HNIY 1901 JUNCTION KERRVILLE ELKS LODE PO BOX 2043 KERRVILLE, TX 780298 Valuation Breakdown NOV 2007 I c~ -f' DEC JAN 2007 2 0 0 8 ~~~j/~~ - ~j 9 `j~~ / y -r'EB 2006 ,~//) / ,~~~~ ~~ °' r -d~77 MAR APR 2008 2008 1G~~ k - MAY 2 0 0 8 ` #2081 JUN L 2008 2008 j~~ r%~~~'' - ~ 9 71 ~ j'j N , ~/" ~` ~~t/// /~ ~ A -.: ~>.- - 150.9° - 150.99 150.9E - 150.99 ~~ ll). 58 1b1. 5 i 9~ 13.60 164.59 11~ 16.61 167.60 13~ 19.62 170.61 15$ 22.67 173.60 ,~4 ~~ ~~ 204.91_ 12% ~ 12% i F rty taxes in Texas are assessed as of January 1st each year and cover a period of one year from that date. 1x statutes make no provision for proration, therefore, a change of address during the year would have no affect on the tax t'iability established on January 1st of the calendar year. Those tax statutes also make no provision for proration incase the property is disposed of during the Galen ar year. ALL ESTATE TAX STATEMENTS If you no longer own this property. Please return the statement to our office with. the name and address of the new owner, if passib e. NOTICE Taxes that remai PAYMENT OPTION allowls taxeslto be paPd inn two equal instatlmentsaThe first payment s due prior' to Decemberll,Nandf the second prior to of Texas. SPL July 1, without penalty and interest. .,,,....,~„ .,~., vrn~r taxes by credit card online at 1Nww.co.kerr.tX.us. Follow the Tax Assessor-Collector fi .- ::::..............~ 15 5 2 6 4 Fact Sheet: Fraternal tJrders and the Property Tax Under Prop. 4 Article 8 of the Texas Constitution has always author rized the Legislature to exempt from property tax in- stitutionsorganized exclusivelyto conductpurelypub- lic charity. The key words have always been exclu- sively and purely public. Elks Lodges are charitable but not exclusively chari- table. The BPOE is also fraternal. Even though we may come together fraternally for the purpose of fur- theringour charitable work, the fraternal aspect of our Order violates the legal definition of exclusive. Court cases over many years have upheld the impor- tance ofthe vlrords exclusivelyandpurely. As farback as 1932, the Texas Supreme Court in a case involving Houston Lodge # 151 found that the Lodge building was not used exclusively for charitable purposes: . a 1972 case involving a Masonic Lodge, the Court specifically pointed out that while the Lodge was formed for charitable purposes, it was also formed to "cement bonds of good fellowship and brotherly love," just as the Ellcs are. The impact of our "social side" is also seen in federal law Fraternal organizations do not qualify for the IRS Code 501(c}(3) exemptions [note the (3)] which are charitable, religious and educational. Instead, IRS puts Lodges in SOI(c)(8) [note the ($)] which are fra ternal organizations. :' ~ :Proposition 4 amended Article 8 of the Texas Coristi-- ~tution in two important ways: First, the amendment deleted the phrase "...of purely public charity." In its place, the amend- ment inserted the phrase ".....engaged primarily in public charitable functions." Changing purely to primarily is the key. The importance of authorizing auxiliary activities can be best seen in the legislative discussion of Proposi- tion 4. The proposal to pass Proposition 4 was brought to the Legislature by a group of senior citizens cen- ters. Senior citizen centers aze already property tax exempt as purely public charities. But they felt they needed further constitutional protection because in addition to their chari- table work with senior citizens, they also con- duct such auxiliary ac- tivities as fundraising- suppers. and they rent their facilities to outsid- ers to. raise money for their charitable work. Their needs resulted in the two-fold Proposi- tion 4 amendment: to change purely to primarily and to authorize auxiliary activities "...to support those charitable functions." Besides legislative passage of Proposition 4, the se- nior citizens centers .also secured legislative passage . of an "enabling .bill" .which would actually became _ .. ; -law~only if Proposition 4 was approv_.ed by the voters.:- That enabling legislation refers specifically to senior citizens centers and nobody else. . Further, the amendment added a new provision ~'` which says these institutions "may conduct aux- iliaryactivities to support those charitablefuns- tions."' For Proposition 4 to be extended to fraternal organi- zations, the Lodges must now secure passage of en- abling legislationin the legislative session of 2001. ~~ Care ~~ Share Texas Elks ~ State Assocatiou Benevolent and Protective order of Elks We know that many of our members read the front page article in the Daily Times of June 5th which gave the impression that our Lodge's contribution to our communities was only one schol- arship each year. Well, this made our Scholarship Chair most unhappy! To present the "Bigger Picture" Diane wrote the following letter to the editor, which appeared in the July 9th edition of the Daily Times. Not only the public should be made aware, but also our Members! DID YOU KNOW? 1. Texas Elks will give more than $ 97,000 in Scholarships and Awards this year. Nationally, the Elks give more than 4 Million Dollars in Scholarships Annually! Elks are second in the nation, next only to the Federal government in awarding scholarships, but they never have to repay the Elks. The Kerrville Elks received 101 scholarship applications this year and only two of them were from Tivy High School. Our scholarships are based on a point system: Academics, School Activities, Community Activities and Financial Need. In order to compete in Local Lodge, State and National, they must be the Best of the Best. Scholarships given through the Kerrville Elks Lodge this year totaled $ 10,400. 2. We gave 31 Christmas baskets to needy families this past year totaling $ 2,000. 3. We sent 32 Care packages to our Military in Iraq and Afghanistan. Total $ 1,600. 4. We contributed $ 400.00 to Tivy Project Graduation. 5. We gave countless care packages to the Vets at the VA Hospital this year. 6. We gave $ 15,000 to our Disabled and Handicapped Children's Camp in Ottine, TX. Kerrville children attend this camp 7. We provide steak dinners to 6 veterans and their 2 volunteer chaperones from the VA Hospital each month. 8. We gave 2 - $ 500.00 Savings Bonds to elementary students from Notre Dame who competed in our Americanism Essay contest. 9. We contributed eye exams, glasses and hearing aids to Local needy children. 10. Our Veterans committee gave countless volunteer hours at the VA Hospital. '~ 11. We held an Easter Egg Hunt at First Christian Church for Kerrville children. This included handing out Drug Awareness information, coloring books and crayons. 12. We are preparing to kick off a city wide Drug Awareness campaign by providing 5,000 coloring books to area children. 13. We support Relay for Life -American Cancer Society with hundreds of dollars annually. 14. We sponsor a group of young people called Re-Creation. This group entertains at VA Hospitals all over the United States. We supply their room and board when they are in town and that is at least once per year. . 15. Our volunteers give thousands of hours to our Community each year. This is a composite of our activities for the last year. These same types of things happen each and every year. This is all accomplished with about 200 members with no outside support or help other than generous local merchants who donate gifts for our drawings and raffles. We do a lot. We wanted you to know. ELKS CARE---ELKS SHARE! Diane Jonason, Third Vice President, Scholarship Chair Kerrville Elks Lodge # 2081 Would you like to help on any of the above Projects? Contact the Activity Chair or any Lodge Officer. We would be happy to have you share in the Fun of Giving. Thank you! ..~ ~ PU~t~C PARTICIPATION FOR~~` ~ zZ"~~ FOR ~ KERR COUNTY COMMISSIONERS' COURT INSTRUCTIONS: Fill out all appropriate blanks. Please print or write legibly. Present to the COUNTY CLERK riot to the time that the Agenda Item (or Items) you wish to address are discussed. If you are handing out any material or documents to the Court, please make sure you have one extra copy for the Clerk to ensure that one is put into the record. Name: ~~ _ ~'~~ A~~t7~t~ Place of Employment: ~ 2`Tl ~~, Employment Telephone: Do you represent any particular group or organization? Yes ~ No If you represent a group or organization, please state the Warne, address and telephone number of such group or organization: Which Agenda Item (or Items) do you wish to address: ~~~ In general, are you for or against such Agenda Item (or Items)? For Against Signature NOTE: This Public Participation Forrn must be presented to the County Clerk prior to the time the agenda item(s) are discussed. Once you reach the podium please state your name and who/what you represent clearly for the court reporter to accurately record who you are Telephone: ~~d - ~,$~~-1°~~f/C~