By: Lozano H.B. No. 2130
A BILL TO BE ENTITLED
AN ACT
relating to the method to be used by the chief appraiser of an
appraisal district to determine the market value for ad valorem tax
purposes of the real property of a manufactured home community.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by
adding Section 23.28 to read as follows:
Sec. 23.28. MANUFACTURED HOME COMMUNITY. (a) In this
section, "manufactured home community" has the meaning assigned by
Section 94.001, Property Code.
(b) In determining the market value of the real property of
a manufactured home community, the chief appraiser shall use the
cost method of appraisal.
SECTION 2. Section 23.28, Tax Code, as added by this Act,
applies only to the appraisal of the real property of a manufactured
home community for a tax year that begins on or after the effective
date of this Act.
SECTION 3. This Act takes effect January 1, 2024.