| 1 | 1 | | 84R1536 CJC-D |
|---|
| 2 | 2 | | By: Lucio S.B. No. 1379 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to an exemption from ad valorem taxation of structures |
|---|
| 8 | 8 | | used primarily to store implements of husbandry. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
|---|
| 11 | 11 | | adding Section 11.162 to read as follows: |
|---|
| 12 | 12 | | Sec. 11.162. STRUCTURES USED TO STORE IMPLEMENTS OF |
|---|
| 13 | 13 | | HUSBANDRY. A structure used primarily to store implements of |
|---|
| 14 | 14 | | husbandry as described by Section 11.161 is exempt from ad valorem |
|---|
| 15 | 15 | | taxation. |
|---|
| 16 | 16 | | SECTION 2. Section 11.43(c), Tax Code, is amended to read as |
|---|
| 17 | 17 | | follows: |
|---|
| 18 | 18 | | (c) An exemption provided by Section 11.13, 11.131, 11.132, |
|---|
| 19 | 19 | | 11.162, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, |
|---|
| 20 | 20 | | 11.22, 11.23(h), (j), or (j-1), 11.231, 11.254, 11.271, 11.29, |
|---|
| 21 | 21 | | 11.30, 11.31, or 11.315, once allowed, need not be claimed in |
|---|
| 22 | 22 | | subsequent years, and except as otherwise provided by Subsection |
|---|
| 23 | 23 | | (e), the exemption applies to the property until it changes |
|---|
| 24 | 24 | | ownership or the person's qualification for the exemption |
|---|
| 25 | 25 | | changes. However, the chief appraiser may require a person allowed |
|---|
| 26 | 26 | | one of the exemptions in a prior year to file a new application to |
|---|
| 27 | 27 | | confirm the person's current qualification for the exemption by |
|---|
| 28 | 28 | | delivering a written notice that a new application is required, |
|---|
| 29 | 29 | | accompanied by an appropriate application form, to the person |
|---|
| 30 | 30 | | previously allowed the exemption. |
|---|
| 31 | 31 | | SECTION 3. This Act applies only to an ad valorem tax year |
|---|
| 32 | 32 | | that begins on or after the effective date of this Act. |
|---|
| 33 | 33 | | SECTION 4. This Act takes effect January 1, 2016, but only |
|---|
| 34 | 34 | | if the constitutional amendment proposed by the 84th Legislature, |
|---|
| 35 | 35 | | Regular Session, 2015, authorizing the legislature to exempt from |
|---|
| 36 | 36 | | ad valorem taxation structures used to store certain implements of |
|---|
| 37 | 37 | | husbandry is approved by the voters. If that constitutional |
|---|
| 38 | 38 | | amendment is not approved by the voters, this Act has no effect. |
|---|