Texas 2013 - 83rd Regular

Texas House Bill HB1173 Compare Versions

The same version is selected twice. Please select two different versions to compare.

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	83R24513 CJC-D
2	2	By: Anchia H.B. No. 1173
3	3	Substitute the following for H.B. No. 1173:
4	4	By: Keffer C.S.H.B. No. 1173
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to a local option exemption from ad valorem taxation of the
10	10	portion of the appraised value of a person's property that is
11	11	attributable to the installation on the property of certain water
12	12	conservation systems.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
15	15	adding Section 11.325 to read as follows:
16	16	Sec. 11.325. WATER CONSERVATION SYSTEMS. (a) In this
17	17	section:
18	18	(1) "Drip irrigation system" means a low pressure, low
19	19	volume irrigation system that delivers water to the roots or base of
20	20	a plant through surface or subsurface lines, tubes, and emitters.
21	21	(2) "Rainwater harvesting system" means a system for
22	22	the capture and storage of rainwater for subsequent use. For the
23	23	purposes of this section, a rainwater harvesting system must store
24	24	water in cisterns capable of holding 400 or more gallons of water.
25	25	(b) The governing body of a taxing unit by official action
26	26	of the governing body adopted in the manner required by law for
27	27	official actions may exempt from taxation the portion of the
28	28	appraised value of property that is attributable to the
29	29	installation on the property of a drip irrigation system or a
30	30	rainwater harvesting system.
31	31	SECTION 2. Section 403.302(d), Government Code, is amended
32	32	to read as follows:
33	33	(d) For the purposes of this section, "taxable value" means
34	34	the market value of all taxable property less:
35	35	(1) the total dollar amount of any residence homestead
36	36	exemptions lawfully granted under Section 11.13(b) or (c), Tax
37	37	Code, in the year that is the subject of the study for each school
38	38	district;
39	39	(2) one-half of the total dollar amount of any
40	40	residence homestead exemptions granted under Section 11.13(n), Tax
41	41	Code, in the year that is the subject of the study for each school
42	42	district;
43	43	(3) the total dollar amount of any exemptions granted
44	44	before May 31, 1993, within a reinvestment zone under agreements
45	45	authorized by Chapter 312, Tax Code;
46	46	(4) subject to Subsection (e), the total dollar amount
47	47	of any captured appraised value of property that:
48	48	(A) is within a reinvestment zone created on or
49	49	before May 31, 1999, or is proposed to be included within the
50	50	boundaries of a reinvestment zone as the boundaries of the zone and
51	51	the proposed portion of tax increment paid into the tax increment
52	52	fund by a school district are described in a written notification
53	53	provided by the municipality or the board of directors of the zone
54	54	to the governing bodies of the other taxing units in the manner
55	55	provided by former Section 311.003(e), Tax Code, before May 31,
56	56	1999, and within the boundaries of the zone as those boundaries
57	57	existed on September 1, 1999, including subsequent improvements to
58	58	the property regardless of when made;
59	59	(B) generates taxes paid into a tax increment
60	60	fund created under Chapter 311, Tax Code, under a reinvestment zone
61	61	financing plan approved under Section 311.011(d), Tax Code, on or
62	62	before September 1, 1999; and
63	63	(C) is eligible for tax increment financing under
64	64	Chapter 311, Tax Code;
65	65	(5) the total dollar amount of any captured appraised
66	66	value of property that:
67	67	(A) is within a reinvestment zone:
68	68	(i) created on or before December 31, 2008,
69	69	by a municipality with a population of less than 18,000; and
70	70	(ii) the project plan for which includes
71	71	the alteration, remodeling, repair, or reconstruction of a
72	72	structure that is included on the National Register of Historic
73	73	Places and requires that a portion of the tax increment of the zone
74	74	be used for the improvement or construction of related facilities
75	75	or for affordable housing;
76	76	(B) generates school district taxes that are paid
77	77	into a tax increment fund created under Chapter 311, Tax Code; and
78	78	(C) is eligible for tax increment financing under
79	79	Chapter 311, Tax Code;
80	80	(6) the total dollar amount of any exemptions granted
81	81	under Section 11.251, [or] 11.253, or 11.325, Tax Code;
82	82	(7) the difference between the comptroller's estimate
83	83	of the market value and the productivity value of land that
84	84	qualifies for appraisal on the basis of its productive capacity,
85	85	except that the productivity value estimated by the comptroller may
86	86	not exceed the fair market value of the land;
87	87	(8) the portion of the appraised value of residence
88	88	homesteads of individuals who receive a tax limitation under
89	89	Section 11.26, Tax Code, on which school district taxes are not
90	90	imposed in the year that is the subject of the study, calculated as
91	91	if the residence homesteads were appraised at the full value
92	92	required by law;
93	93	(9) a portion of the market value of property not
94	94	otherwise fully taxable by the district at market value because of:
95	95	(A) action required by statute or the
96	96	constitution of this state that, if the tax rate adopted by the
97	97	district is applied to it, produces an amount equal to the
98	98	difference between the tax that the district would have imposed on
99	99	the property if the property were fully taxable at market value and
100	100	the tax that the district is actually authorized to impose on the
101	101	property, if this subsection does not otherwise require that
102	102	portion to be deducted; or
103	103	(B) action taken by the district under Subchapter
104	104	B or C, Chapter 313, Tax Code, before the expiration of the
105	105	subchapter;
106	106	(10) the market value of all tangible personal
107	107	property, other than manufactured homes, owned by a family or
108	108	individual and not held or used for the production of income;
109	109	(11) the appraised value of property the collection of
110	110	delinquent taxes on which is deferred under Section 33.06, Tax
111	111	Code;
112	112	(12) the portion of the appraised value of property
113	113	the collection of delinquent taxes on which is deferred under
114	114	Section 33.065, Tax Code; and
115	115	(13) the amount by which the market value of a
116	116	residence homestead to which Section 23.23, Tax Code, applies
117	117	exceeds the appraised value of that property as calculated under
118	118	that section.
119	119	SECTION 3. This Act applies only to ad valorem taxes imposed
120	120	for a tax year beginning on or after the effective date of this Act.
121	121	SECTION 4. This Act takes effect January 1, 2014.