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