81R5196 SMH-D
By: Villarreal H.B. No. 1936
A BILL TO BE ENTITLED
AN ACT
relating to the authority of the governing body of a municipality to
exempt a portion of the value of a residence homestead from ad
valorem taxation if the homestead meets certain energy efficiency
standards.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.13, Tax Code, is amended by adding
Subsection (s) to read as follows:
(s) In addition to any other exemptions provided by this
section, an individual is entitled to an exemption from taxation by
a municipality of a portion of the appraised value of the
individual's residence homestead if the exemption is adopted by the
governing body of the municipality before July 1 in the manner
provided by law for official action by the body and the homestead
meets energy efficiency standards prescribed by the governing body.
The governing body may provide that homesteads constructed in
different years must meet different energy efficiency standards to
be eligible for the exemption and may limit the number of years for
which a homestead may receive an exemption.
SECTION 2. Section 25.23(a), Tax Code, is amended to read as
follows:
(a) After submission of appraisal records, the chief
appraiser shall prepare supplemental appraisal records listing:
(1) each taxable property the chief appraiser
discovers that is not included in the records already submitted,
including property that was omitted from an appraisal roll in a
prior tax year;
(2) property on which the appraisal review board has
not determined a protest at the time of its approval of the
appraisal records; and
(3) property that qualifies for an exemption under
Section 11.13(n) or (s) that was adopted by the governing body of a
taxing unit after the date the appraisal records were submitted.
SECTION 3. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2010, but only
if the constitutional amendment proposed by the 81st Legislature,
Regular Session, 2009, authorizing the governing body of a
municipality to exempt a portion of the value of a residence
homestead from ad valorem taxation if the homestead meets certain
energy efficiency standards is approved by the voters. If that
amendment is not approved by the voters, this Act has no effect.