By: Wentworth S.B. No. 915
(In the Senate - Filed February 24, 2011; March 8, 2011,
read first time and referred to Committee on Intergovernmental
Relations; April 4, 2011, reported favorably by the following
vote: Yeas 5, Nays 0; April 4, 2011, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the ad valorem taxation of manufactured homes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.432, Tax Code, is amended to read as
follows:
Sec. 11.432. HOMESTEAD EXEMPTION FOR MANUFACTURED HOME.
(a) Except as provided by Subsection (a-1), for [For] a
manufactured home to qualify as a residence homestead [for an
exemption] under Section 11.13, the application for [the] exemption
required by Section 11.43 must be accompanied by:
(1) a copy of the statement of ownership and location
for the manufactured home issued by the manufactured housing
division of the Texas Department of Housing and Community Affairs
under Section 1201.207, Occupations Code, showing that the
individual applying for the exemption is the owner of the
manufactured home;
(2) a [or be accompanied by a verified] copy of the
purchase contract or payment receipt showing that the applicant is
the purchaser of the manufactured home; or
(3) a sworn affidavit by the applicant stating that:
(A) the applicant is the owner of the
manufactured home;
(B) the seller of the manufactured home did not
provide the applicant with a purchase contract; and
(C) the applicant could not locate the seller
after making a good faith effort[, unless a photostatic copy of the
current title page for the home is displayed on the computer website
of the Texas Department of Housing and Community Affairs].
(a-1) An [The] appraisal district may rely upon the computer
records of the Texas Department of Housing and Community Affairs to
verify an applicant's ownership of a manufactured home. An
applicant is not required to submit an accompanying document
described by Subsection (a) if the appraisal district verifies the
applicant's ownership under this subsection [determine whether a
manufactured home qualifies for an exemption].
(b) The land on which a manufactured home is located
qualifies as a residence homestead [for an exemption] under Section
11.13 only if:
(1) the land is owned by one or more individuals,
including the applicant [manufactured home qualifies for an
exemption as provided by Subsection (a)]; [and]
(2) the applicant occupies the manufactured home as
the applicant's principal residence; and
(3) the applicant demonstrates ownership of the
manufactured home under Subsection (a) or the appraisal district
determines the applicant's ownership under Subsection (a-1)
[manufactured home is listed together with the land on which it is
located under Section 25.08].
(c) The owner of land that qualifies as a residence
homestead under this section [consumer] is entitled to obtain the
homestead exemptions provided by Section 11.13 and any other
benefit granted under this title to the owner of a residence
homestead regardless of whether the applicant [owner] has elected
to treat the manufactured home as real property or personal
property and regardless of whether the manufactured home is listed
on the tax rolls with the real property to which it is attached or
listed on the tax rolls separately.
(d) [(c)] In this section, "manufactured home" has the
meaning assigned by Section 1201.003, Occupations Code.
SECTION 2. Section 25.08, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) The assessor for a taxing unit shall apportion a
non-percentage-based residence homestead exemption for property
consisting of land and a manufactured home listed separately on the
tax roll on a pro rata basis based on the appraised value of the land
and the manufactured home.
SECTION 3. (a) Section 11.432, Tax Code, as amended by
this Act, applies only to an application for a residence homestead
exemption filed on or after the effective date of this Act. An
application filed before the effective date of this Act is governed
by the law in effect when the application was filed, and that law is
continued in effect for that purpose.
(b) Section 25.08, Tax Code, as amended by this Act, applies
only to an apportionment of a residence homestead exemption for a
tax year beginning on or after the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2012.
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