| 1 | 1 | | 86R14359 CJC-F |
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| 2 | 2 | | By: Hinojosa S.B. No. 1937 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the situs for ad valorem tax purposes of certain docks |
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| 8 | 8 | | and piers located in more than one county. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Chapter 21, Tax Code, is amended by adding |
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| 11 | 11 | | Section 21.11 to read as follows: |
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| 12 | 12 | | Sec. 21.11. CERTAIN DOCKS AND PIERS. (a) In this section: |
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| 13 | 13 | | (1) "Dock" means a structure that extends not further |
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| 14 | 14 | | than 30 feet from and is substantially supported by mainland. |
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| 15 | 15 | | (2) "Mainland" means land above the line of mean lower |
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| 16 | 16 | | low tide. |
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| 17 | 17 | | (3) "Pier" means a structure that extends more than 30 |
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| 18 | 18 | | feet from mainland and is substantially supported by submerged |
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| 19 | 19 | | land. |
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| 20 | 20 | | (4) "Submerged land" means land below the line of mean |
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| 21 | 21 | | lower low tide. |
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| 22 | 22 | | (b) This section applies only to property that is located on |
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| 23 | 23 | | the submerged land of one county and the mainland of another county. |
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| 24 | 24 | | (c) Notwithstanding any other provision of this chapter: |
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| 25 | 25 | | (1) a dock and tangible personal property permanently |
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| 26 | 26 | | located on the dock are taxable by the county that taxes the |
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| 27 | 27 | | mainland that substantially supports the dock; and |
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| 28 | 28 | | (2) a pier and tangible personal property permanently |
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| 29 | 29 | | located on the pier are taxable by the county that taxes the |
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| 30 | 30 | | submerged land that substantially supports the pier. |
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| 31 | 31 | | SECTION 2. The change in law made by this Act applies only |
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| 32 | 32 | | to ad valorem taxes imposed for a tax year that begins on or after |
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| 33 | 33 | | the effective date of this Act. |
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| 34 | 34 | | SECTION 3. This Act takes effect January 1, 2020. |
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