| 4 | 6 | | AN ACT |
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| 5 | 7 | | relating to the period for which a property owner may receive a |
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| 6 | 8 | | residence homestead exemption from ad valorem taxation for property |
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| 7 | 9 | | that is rendered uninhabitable or unusable as a result of a |
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| 8 | 10 | | disaster. |
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| 9 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 12 | | SECTION 1. Section 11.135, Tax Code, is amended by amending |
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| 11 | 13 | | Subsection (a) and adding Subsection (a-1) to read as follows: |
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| 12 | 14 | | (a) If a qualified residential structure for which the owner |
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| 13 | 15 | | receives an exemption under Section 11.13 is rendered uninhabitable |
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| 14 | 16 | | or unusable by a casualty or by wind or water damage, the owner may |
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| 15 | 17 | | continue to receive the exemption for the structure and the land and |
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| 16 | 18 | | improvements used in the residential occupancy of the structure |
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| 17 | 19 | | while the owner constructs a replacement qualified residential |
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| 18 | 20 | | structure on the land if the owner does not establish a different |
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| 19 | 21 | | principal residence for which the owner receives an exemption under |
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| 20 | 22 | | Section 11.13 during that period and intends to return and occupy |
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| 21 | 23 | | the structure as the owner's principal residence. To continue to |
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| 22 | 24 | | receive the exemption, the owner must begin active construction of |
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| 23 | 25 | | the replacement qualified residential structure or other physical |
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| 24 | 26 | | preparation of the site on which the structure is to be located not |
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| 25 | 27 | | later than the first anniversary, or the fifth anniversary for a |
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| 26 | 28 | | property described by Subsection (a-1)(1), of the date the owner |
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| 27 | 29 | | ceases to occupy the former qualified residential structure as the |
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| 28 | 30 | | owner's principal residence. |
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| 29 | 31 | | (a-1) An [The] owner may not receive an [the] exemption |
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| 30 | 32 | | under Section 11.13 for [that] property under the circumstances |
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| 31 | 33 | | described by Subsection (a) [this subsection] for more than: |
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| 32 | 34 | | (1) five years if: |
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| 33 | 35 | | (A) the property is located in an area declared |
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| 34 | 36 | | to be a disaster area by the governor following a disaster; and |
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| 35 | 37 | | (B) the residential structure located on the |
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| 36 | 38 | | property is rendered uninhabitable or unusable as a result of the |
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| 37 | 39 | | disaster; or |
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| 38 | 40 | | (2) two years if Subdivision (1) does not apply. |
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| 39 | 41 | | SECTION 2. This Act takes effect immediately if it receives |
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| 40 | 42 | | a vote of two-thirds of all the members elected to each house, as |
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| 41 | 43 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 42 | 44 | | Act does not receive the vote necessary for immediate effect, this |
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| 43 | 45 | | Act takes effect September 1, 2019. |
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| 44 | | - | ______________________________ ______________________________ |
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| 45 | | - | President of the Senate Speaker of the House |
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| 46 | | - | I hereby certify that S.B. No. 443 passed the Senate on |
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| 47 | | - | April 11, 2019, by the following vote: Yeas 30, Nays 1. |
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| 48 | | - | ______________________________ |
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| 49 | | - | Secretary of the Senate |
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| 50 | | - | I hereby certify that S.B. No. 443 passed the House on |
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| 51 | | - | May 17, 2019, by the following vote: Yeas 142, Nays 0, two |
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| 52 | | - | present not voting. |
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| 53 | | - | ______________________________ |
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| 54 | | - | Chief Clerk of the House |
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| 55 | | - | Approved: |
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| 56 | | - | ______________________________ |
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| 57 | | - | Date |
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| 58 | | - | ______________________________ |
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| 59 | | - | Governor |
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