| 1 | 1 | | By: Lozano H.B. No. 2130 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the method to be used by the chief appraiser of an |
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| 7 | 7 | | appraisal district to determine the market value for ad valorem tax |
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| 8 | 8 | | purposes of the real property of a manufactured home community. |
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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. Subchapter B, Chapter 23, Tax Code, is amended by |
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| 11 | 11 | | adding Section 23.28 to read as follows: |
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| 12 | 12 | | Sec. 23.28. MANUFACTURED HOME COMMUNITY. (a) In this |
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| 13 | 13 | | section, "manufactured home community" has the meaning assigned by |
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| 14 | 14 | | Section 94.001, Property Code. |
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| 15 | 15 | | (b) In determining the market value of the real property of |
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| 16 | 16 | | a manufactured home community, the chief appraiser shall use the |
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| 17 | 17 | | cost method of appraisal. |
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| 18 | 18 | | SECTION 2. Section 23.28, Tax Code, as added by this Act, |
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| 19 | 19 | | applies only to the appraisal of the real property of a manufactured |
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| 20 | 20 | | home community for a tax year that begins on or after the effective |
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| 21 | 21 | | date of this Act. |
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| 22 | 22 | | SECTION 3. This Act takes effect January 1, 2024. |
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