Texas 2019 - 86th Regular

Texas Senate Bill SB812 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	S.B. No. 812
	1	+	By: Lucio, et al. S.B. No. 812
	2	+	(Thompson of Harris, Coleman, Allen, Johnson of Harris,
	3	+	Morales, et al.)
2	4
3	5
	6	+	A BILL TO BE ENTITLED
4	7		AN ACT
5	8		relating to the application of the limit on appraised value of a
6	9		residence homestead for ad valorem tax purposes to an improvement
7	10		that is a replacement structure for a structure that was rendered
8	11		uninhabitable or unusable by a casualty or by wind or water damage.
9	12		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	13		SECTION 1. Section 23.23(g), Tax Code, is amended to read as
11	14		follows:
12	15		(g) In this subsection, "disaster recovery program" means
13	16		the disaster recovery program administered by the General Land
14	17		Office or by a political subdivision of this state that is funded
15	18		with community development block grant disaster recovery money
16	19		authorized by federal law [the Consolidated Security, Disaster
17	20		Assistance, and Continuing Appropriations Act, 2009 (Pub. L.
18	21		No. 110-329) and the Consolidated and Further Continuing
19	22		Appropriations Act, 2012 (Pub. L. No. 112-55)]. Notwithstanding
20	23		Subsection (f)(2), and only to the extent necessary to satisfy the
21	24		requirements of the disaster recovery program, a replacement
22	25		structure described by that subdivision is not considered to be a
23	26		new improvement if to satisfy the requirements of the disaster
24	27		recovery program it was necessary that:
25	28		(1) the square footage of the replacement structure
26	29		exceed that of the replaced structure as that structure existed
27	30		before the casualty or damage occurred; or
28	31		(2) the exterior of the replacement structure be of
29	32		higher quality construction and composition than that of the
30	33		replaced structure.
31	34		SECTION 2. (a) As soon as practicable after the effective
32	35		date of this Act, but not later than the 14th day after that date,
33	36		the General Land Office and each political subdivision that
34	37		administers a disaster recovery program described by Section
35	38		23.23(g), Tax Code, as amended by this Act, shall:
36	39		(1) prepare a list of each replacement structure
37	40		described by Section 23.23(g), Tax Code, that has been constructed
38	41		since January 1, 2018, under a disaster recovery program
39	42		administered by the entity; and
40	43		(2) provide a list to the chief appraiser of each
41	44		appraisal district of the property on the list described by
42	45		Subdivision (1) of this subsection that is located in that
43	46		appraisal district.
44	47		(b) As soon as practicable, but not later than the 60th day
45	48		after the date the chief appraiser of an appraisal district
46	49		receives a list under Subsection (a)(2) of this section:
47	50		(1) the chief appraiser shall, if necessary, take the
48	51		following actions regarding each affected property on the list:
49	52		(A) correct or supplement, as appropriate, the
50	53		appraisal records for the appraisal district to indicate the
51	54		correct appraised value for the affected property for the current
52	55		tax year;
53	56		(B) deliver a corrected notice of appraised value
54	57		to the owner of the affected property if a notice of appraised value
55	58		for that property was previously sent to the property owner for the
56	59		current tax year; and
57	60		(C) notify the assessor and collector for each
58	61		taxing unit in which the affected property is located of the
59	62		correction or supplementation of the appraisal records for the
60	63		appraisal district if the appraisal records have been approved for
61	64		the current tax year;
62	65		(2) the assessor for each taxing unit all or part of
63	66		the territory of which is located in the appraisal district shall
64	67		deliver a corrected tax bill to each owner of property for which the
65	68		chief appraiser corrected the appraised value under Subdivision
66	69		(1)(A) of this subsection if the taxing unit previously delivered a
67	70		bill for the taxes on the property for the current tax year and the
68	71		taxes on the property have not been paid; and
69	72		(3) the collector for each taxing unit all or part of
70	73		the territory of which is located in the appraisal district shall
71	74		refund to each owner of property for which the chief appraiser
72	75		corrected the appraised value under Subdivision (1)(A) of this
73	76		subsection the amount by which the taxes paid exceeded the amount of
74	77		taxes due if the taxing unit previously delivered a bill for the
75	78		taxes on the property for the current tax year and the taxes on the
76	79		property have been paid.
77	80		SECTION 3. This Act applies only to the appraisal of a
78	81		residence homestead for ad valorem tax purposes for a tax year that
79	82		begins on or after January 1, 2019.
80	83		SECTION 4. This Act takes effect immediately if it receives
81	84		a vote of two-thirds of all the members elected to each house, as
82	85		provided by Section 39, Article III, Texas Constitution. If this
83	86		Act does not receive the vote necessary for immediate effect, this
84	87		Act takes effect September 1, 2019.
85		-	______________________________ ______________________________
86		-	President of the Senate Speaker of the House
87		-	I hereby certify that S.B. No. 812 passed the Senate on
88		-	April 4, 2019, by the following vote: Yeas 30, Nays 1.
89		-	______________________________
90		-	Secretary of the Senate
91		-	I hereby certify that S.B. No. 812 passed the House on
92		-	April 26, 2019, by the following vote: Yeas 137, Nays 0, two
93		-	present not voting.
94		-	______________________________
95		-	Chief Clerk of the House
96		-	Approved:
97		-	______________________________
98		-	Date
99		-	______________________________
100		-	Governor