Texas 2009 - 81st Regular

Texas House Bill HB2814 Compare Versions

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Old	New	Differences
1	1	H.B. No. 2814
2	2
3	3
4	4	AN ACT
5	5	relating to the procedure for claiming an exemption from ad valorem
6	6	taxation for a motor vehicle used for the production of income and
7	7	for personal activities.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 11.43(c), Tax Code, is amended to read as
10	10	follows:
11	11	(c) An exemption provided by Section 11.13, 11.17, 11.18,
12	12	11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j), or
13	13	(j-1), 11.254, 11.29, 11.30, or 11.31, once allowed, need not be
14	14	claimed in subsequent years, and except as otherwise provided by
15	15	Subsection (e), the exemption applies to the property until it
16	16	changes ownership or the person's qualification for the exemption
17	17	changes. However, the chief appraiser may require a person allowed
18	18	one of the exemptions in a prior year to file a new application to
19	19	confirm the person's current qualification for the exemption by
20	20	delivering a written notice that a new application is required,
21	21	accompanied by an appropriate application form, to the person
22	22	previously allowed the exemption.
23	23	SECTION 2. Section 11.253, Tax Code, as added by Chapter 842
24	24	(H.B. 1022), Acts of the 80th Legislature, Regular Session, 2007,
25	25	is renumbered as Section 11.254, Tax Code, to read as follows:
26	26	Sec. 11.254 [11.253]. MOTOR VEHICLE USED FOR PRODUCTION OF
27	27	INCOME AND FOR PERSONAL ACTIVITIES. (a) Except as provided by
28	28	Subsection (c), an individual is entitled to an exemption from
29	29	taxation of one motor vehicle owned by the individual that is used
30	30	in the course of the individual's occupation or profession and is
31	31	also used for personal activities of the owner that do not involve
32	32	the production of income.
33	33	(b) In this section, "motor vehicle" means a passenger car
34	34	or light truck as those terms are defined by Section 502.001,
35	35	Transportation Code.
36	36	(c) A person who has been granted or applied for an
37	37	exemption under this section may not apply for another exemption
38	38	under this section until after the application or exemption has
39	39	been denied.
40	40	(d) This section does not apply to a motor vehicle used to
41	41	transport passengers for hire.
42	42	SECTION 3. Section 22.01(k), Tax Code, is amended to read as
43	43	follows:
44	44	(k) Notwithstanding Subsections (a) and (b), an individual
45	45	who has been granted or has applied for an exemption from taxation
46	46	under Section 11.254 [11.253] for a motor vehicle the individual
47	47	owns is not required to render the motor vehicle for taxation.
48	48	SECTION 4. This Act applies only to ad valorem taxes imposed
49	49	for a tax year beginning on or after the effective date of this Act.
50	50	SECTION 5. This Act takes effect January 1, 2010.
51	51	______________________________ ______________________________
52	52	President of the Senate Speaker of the House
53	53	I certify that H.B. No. 2814 was passed by the House on April
54	54	15, 2009, by the following vote: Yeas 147, Nays 0, 1 present, not
55	55	voting.
56	56	______________________________
57	57	Chief Clerk of the House
58	58	I certify that H.B. No. 2814 was passed by the Senate on May
59	59	27, 2009, by the following vote: Yeas 31, Nays 0.
60	60	______________________________
61	61	Secretary of the Senate
62	62	APPROVED: _____________________
63	63	Date
64	64	_____________________
65	65	Governor