Texas 2011 - 82nd Regular

Texas Senate Bill SB915 Compare Versions

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1	1	By: Wentworth, West S.B. No. 915
2	2	(Hilderbran)
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the ad valorem taxation of manufactured homes.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 11.432, Tax Code, is amended to read as
10	10	follows:
11	11	Sec. 11.432. HOMESTEAD EXEMPTION FOR MANUFACTURED HOME.
12	12	(a) Except as provided by Subsection (a-1), for [For] a
13	13	manufactured home to qualify as a residence homestead [for an
14	14	exemption] under Section 11.13, the application for [the] exemption
15	15	required by Section 11.43 must be accompanied by:
16	16	(1) a copy of the statement of ownership and location
17	17	for the manufactured home issued by the manufactured housing
18	18	division of the Texas Department of Housing and Community Affairs
19	19	under Section 1201.207, Occupations Code, showing that the
20	20	individual applying for the exemption is the owner of the
21	21	manufactured home;
22	22	(2) a [or be accompanied by a verified] copy of the
23	23	purchase contract or payment receipt showing that the applicant is
24	24	the purchaser of the manufactured home; or
25	25	(3) a sworn affidavit by the applicant stating that:
26	26	(A) the applicant is the owner of the
27	27	manufactured home;
28	28	(B) the seller of the manufactured home did not
29	29	provide the applicant with a purchase contract; and
30	30	(C) the applicant could not locate the seller
31	31	after making a good faith effort[, unless a photostatic copy of the
32	32	current title page for the home is displayed on the computer website
33	33	of the Texas Department of Housing and Community Affairs].
34	34	(a-1) An [The] appraisal district may rely upon the computer
35	35	records of the Texas Department of Housing and Community Affairs to
36	36	verify an applicant's ownership of a manufactured home. An
37	37	applicant is not required to submit an accompanying document
38	38	described by Subsection (a) if the appraisal district verifies the
39	39	applicant's ownership under this subsection [determine whether a
40	40	manufactured home qualifies for an exemption].
41	41	(b) The land on which a manufactured home is located
42	42	qualifies as a residence homestead [for an exemption] under Section
43	43	11.13 only if:
44	44	(1) the land is owned by one or more individuals,
45	45	including the applicant [manufactured home qualifies for an
46	46	exemption as provided by Subsection (a)]; [and]
47	47	(2) the applicant occupies the manufactured home as
48	48	the applicant's principal residence; and
49	49	(3) the applicant demonstrates ownership of the
50	50	manufactured home under Subsection (a) or the appraisal district
51	51	determines the applicant's ownership under Subsection (a-1)
52	52	[manufactured home is listed together with the land on which it is
53	53	located under Section 25.08].
54	54	(c) The owner of land that qualifies as a residence
55	55	homestead under this section [consumer] is entitled to obtain the
56	56	homestead exemptions provided by Section 11.13 and any other
57	57	benefit granted under this title to the owner of a residence
58	58	homestead regardless of whether the applicant [owner] has elected
59	59	to treat the manufactured home as real property or personal
60	60	property and regardless of whether the manufactured home is listed
61	61	on the tax rolls with the real property to which it is attached or
62	62	listed on the tax rolls separately.
63	63	(d) [(c)] In this section, "manufactured home" has the
64	64	meaning assigned by Section 1201.003, Occupations Code.
65	65	SECTION 2. Section 25.08, Tax Code, is amended by adding
66	66	Subsection (g) to read as follows:
67	67	(g) The assessor for a taxing unit shall apportion a
68	68	non-percentage-based residence homestead exemption for property
69	69	consisting of land and a manufactured home listed separately on the
70	70	tax roll on a pro rata basis based on the appraised value of the land
71	71	and the manufactured home.
72	72	SECTION 3. (a) Section 11.432, Tax Code, as amended by
73	73	this Act, applies only to an application for a residence homestead
74	74	exemption filed on or after the effective date of this Act. An
75	75	application filed before the effective date of this Act is governed
76	76	by the law in effect when the application was filed, and that law is
77	77	continued in effect for that purpose.
78	78	(b) Section 25.08, Tax Code, as amended by this Act, applies
79	79	only to an apportionment of a residence homestead exemption for a
80	80	tax year beginning on or after the effective date of this Act.
81	81	SECTION 4. This Act takes effect January 1, 2012.
82	82	COMMITTEE AMENDMENT NO. 1
83	83	Amend S.B. No. 915 (engrossed version) in SECTION 2 of the
84	84	bill, in added Section 25.08(g), Tax Code (page 3, lines 11 and 12),
85	85	by striking "assessor for a taxing unit shall apportion a
86	86	non-percentage-based" and substituting "chief appraiser shall
87	87	apportion a".
88	88	82R26939 TJB-FHilderbran