By: Coleman H.B. No. 3170
A BILL TO BE ENTITLED
AN ACT
relating to notice to taxpayers of potential discontinuance or
adjustment of certain tax exemptions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.24, Tax Code, is amended by adding
Subsection (b) to read as follows, and renumbering accordingly:
Sec. 11.24. HISTORIC SITES. (a) The governing body of a
taxing unit by official action of the body adopted in the manner
required by law for official actions may exempt from taxation part
or all of the assessed value of a structure or archeological site
and the land necessary for access to and use of the structure or
archeological site, if the structure or archeological site is:
(1) designated as a Recorded Texas Historic Landmark
under Chapter 442, Government Code, or a state archeological
landmark under Chapter 191, Natural Resources Code, by the Texas
Historical Commission; or
(2) designated as a historically or archeologically
significant site in need of tax relief to encourage its
preservation pursuant to an ordinance or other law adopted by the
governing body of the unit.
(b) A person receiving an exemption from taxation under this
Section shall be provided written notice no less than 30 days prior
to any action regarding the exemption by the governing body of the
unit. Failure to provide notice as required under this subsection
shall make any action taken by the governing body void.
SECTION 2. This Act takes effect September 1, 2011.