| 1 | 1 | | 81R8112 JE-F |
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| 2 | 2 | | By: Williams S.B. No. 2303 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the procedure for claiming an exemption from ad valorem |
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| 8 | 8 | | taxation for a motor vehicle used for the production of income and |
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| 9 | 9 | | for personal activities. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 11.43(c), Tax Code, is amended to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | (c) An exemption provided by Section 11.13, 11.17, 11.18, |
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| 14 | 14 | | 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j), or |
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| 15 | 15 | | (j-1), 11.254, 11.29, 11.30, or 11.31, once allowed, need not be |
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| 16 | 16 | | claimed in subsequent years, and except as otherwise provided by |
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| 17 | 17 | | Subsection (e), the exemption applies to the property until it |
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| 18 | 18 | | changes ownership or the person's qualification for the exemption |
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| 19 | 19 | | changes. However, the chief appraiser may require a person allowed |
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| 20 | 20 | | one of the exemptions in a prior year to file a new application to |
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| 21 | 21 | | confirm the person's current qualification for the exemption by |
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| 22 | 22 | | delivering a written notice that a new application is required, |
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| 23 | 23 | | accompanied by an appropriate application form, to the person |
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| 24 | 24 | | previously allowed the exemption. |
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| 25 | 25 | | SECTION 2. Section 11.253, Tax Code, as added by Chapter 842 |
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| 26 | 26 | | (H.B. 1022), Acts of the 80th Legislature, Regular Session, 2007, |
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| 27 | 27 | | is renumbered as Section 11.254, Tax Code, to read as follows: |
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| 28 | 28 | | Sec. 11.254 [11.253]. MOTOR VEHICLE USED FOR PRODUCTION OF |
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| 29 | 29 | | INCOME AND FOR PERSONAL ACTIVITIES. (a) Except as provided by |
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| 30 | 30 | | Subsection (c), an individual is entitled to an exemption from |
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| 31 | 31 | | taxation of one motor vehicle owned by the individual that is used |
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| 32 | 32 | | in the course of the individual's occupation or profession and is |
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| 33 | 33 | | also used for personal activities of the owner that do not involve |
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| 34 | 34 | | the production of income. |
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| 35 | 35 | | (b) In this section, "motor vehicle" means a passenger car |
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| 36 | 36 | | or light truck as those terms are defined by Section 502.001, |
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| 37 | 37 | | Transportation Code. |
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| 38 | 38 | | (c) A person who has been granted or applied for an |
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| 39 | 39 | | exemption under this section may not apply for another exemption |
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| 40 | 40 | | under this section until after the application or exemption has |
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| 41 | 41 | | been denied. |
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| 42 | 42 | | (d) This section does not apply to a motor vehicle used to |
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| 43 | 43 | | transport passengers for hire. |
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| 44 | 44 | | SECTION 3. Section 22.01(k), Tax Code, is amended to read as |
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| 45 | 45 | | follows: |
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| 46 | 46 | | (k) Notwithstanding Subsections (a) and (b), an individual |
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| 47 | 47 | | who has been granted or has applied for an exemption from taxation |
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| 48 | 48 | | under Section 11.254 [11.253] for a motor vehicle the individual |
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| 49 | 49 | | owns is not required to render the motor vehicle for taxation. |
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| 50 | 50 | | SECTION 4. This Act applies only to ad valorem taxes imposed |
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| 51 | 51 | | for a tax year beginning on or after the effective date of this Act. |
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| 52 | 52 | | SECTION 5. This Act takes effect January 1, 2010. |
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