S.B. No. 812
AN ACT
relating to the application of the limit on appraised value of a
residence homestead for ad valorem tax purposes to an improvement
that is a replacement structure for a structure that was rendered
uninhabitable or unusable by a casualty or by wind or water damage.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.23(g), Tax Code, is amended to read as
follows:
(g) In this subsection, "disaster recovery program" means
the disaster recovery program administered by the General Land
Office or by a political subdivision of this state that is funded
with community development block grant disaster recovery money
authorized by federal law [the Consolidated Security, Disaster
Assistance, and Continuing Appropriations Act, 2009 (Pub. L.
No. 110-329) and the Consolidated and Further Continuing
Appropriations Act, 2012 (Pub. L. No. 112-55)]. Notwithstanding
Subsection (f)(2), and only to the extent necessary to satisfy the
requirements of the disaster recovery program, a replacement
structure described by that subdivision is not considered to be a
new improvement if to satisfy the requirements of the disaster
recovery program it was necessary that:
(1) the square footage of the replacement structure
exceed that of the replaced structure as that structure existed
before the casualty or damage occurred; or
(2) the exterior of the replacement structure be of
higher quality construction and composition than that of the
replaced structure.
SECTION 2. (a) As soon as practicable after the effective
date of this Act, but not later than the 14th day after that date,
the General Land Office and each political subdivision that
administers a disaster recovery program described by Section
23.23(g), Tax Code, as amended by this Act, shall:
(1) prepare a list of each replacement structure
described by Section 23.23(g), Tax Code, that has been constructed
since January 1, 2018, under a disaster recovery program
administered by the entity; and
(2) provide a list to the chief appraiser of each
appraisal district of the property on the list described by
Subdivision (1) of this subsection that is located in that
appraisal district.
(b) As soon as practicable, but not later than the 60th day
after the date the chief appraiser of an appraisal district
receives a list under Subsection (a)(2) of this section:
(1) the chief appraiser shall, if necessary, take the
following actions regarding each affected property on the list:
(A) correct or supplement, as appropriate, the
appraisal records for the appraisal district to indicate the
correct appraised value for the affected property for the current
tax year;
(B) deliver a corrected notice of appraised value
to the owner of the affected property if a notice of appraised value
for that property was previously sent to the property owner for the
current tax year; and
(C) notify the assessor and collector for each
taxing unit in which the affected property is located of the
correction or supplementation of the appraisal records for the
appraisal district if the appraisal records have been approved for
the current tax year;
(2) the assessor for each taxing unit all or part of
the territory of which is located in the appraisal district shall
deliver a corrected tax bill to each owner of property for which the
chief appraiser corrected the appraised value under Subdivision
(1)(A) of this subsection if the taxing unit previously delivered a
bill for the taxes on the property for the current tax year and the
taxes on the property have not been paid; and
(3) the collector for each taxing unit all or part of
the territory of which is located in the appraisal district shall
refund to each owner of property for which the chief appraiser
corrected the appraised value under Subdivision (1)(A) of this
subsection the amount by which the taxes paid exceeded the amount of
taxes due if the taxing unit previously delivered a bill for the
taxes on the property for the current tax year and the taxes on the
property have been paid.
SECTION 3. This Act applies only to the appraisal of a
residence homestead for ad valorem tax purposes for a tax year that
begins on or after January 1, 2019.
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2019.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 812 passed the Senate on
April 4, 2019, by the following vote: Yeas 30, Nays 1.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 812 passed the House on
April 26, 2019, by the following vote: Yeas 137, Nays 0, two
present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor