Texas 2025 - 89th Regular

Texas House Bill HB3064 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R630 RDS-D
2	2	By: Metcalf H.B. No. 3064
3	3
4	4
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the exemption of tangible personal property from ad
10	10	valorem taxation; making conforming changes.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 6.24(b), Tax Code, is amended to read as
13	13	follows:
14	14	(b) The commissioners court with the approval of the county
15	15	assessor-collector may contract as provided by the Interlocal
16	16	Cooperation Act with the governing body of another taxing unit in
17	17	the county or with the board of directors of the appraisal district
18	18	for the other taxing unit or the district to perform duties relating
19	19	to the assessment or collection of taxes for the county. If a
20	20	county contracts to have its taxes assessed and collected by
21	21	another taxing unit or by the appraisal district, [except as
22	22	provided by Subsection (c),] the contract shall require the other
23	23	taxing unit or the district to assess and collect all taxes the
24	24	county is required to assess and collect.
25	25	SECTION 2. The heading to Section 11.01, Tax Code, is
26	26	amended to read as follows:
27	27	Sec. 11.01. REAL [AND TANGIBLE PERSONAL] PROPERTY.
28	28	SECTION 3. Section 11.01(a), Tax Code, is amended to read as
29	29	follows:
30	30	(a) All real [and tangible personal] property that this
31	31	state has jurisdiction to tax is taxable unless exempt by law.
32	32	SECTION 4. Subchapter A, Chapter 11, Tax Code, is amended by
33	33	adding Section 11.015 to read as follows:
34	34	Sec. 11.015. TANGIBLE PERSONAL PROPERTY. (a) Tangible
35	35	personal property is not taxable for a tax year that begins on or
36	36	after January 1, 2026.
37	37	(b) On and after January 1, 2026, a provision of this code or
38	38	another law that would otherwise apply to the taxation of tangible
39	39	personal property for a tax year that begins on or after that date
40	40	has no effect for that tax year.
41	41	SECTION 5. Section 11.18(a), Tax Code, is amended to read as
42	42	follows:
43	43	(a) An organization that qualifies as a charitable
44	44	organization as provided by this section is entitled to an
45	45	exemption from taxation of:
46	46	(1) the buildings [and tangible personal property]
47	47	that:
48	48	(A) are owned by the charitable organization; and
49	49	(B) except as permitted by Subsection (b), are
50	50	used exclusively by qualified charitable organizations;
51	51	(2) the real property owned by the charitable
52	52	organization consisting of:
53	53	(A) an incomplete improvement that:
54	54	(i) is under active construction or other
55	55	physical preparation; and
56	56	(ii) is designed and intended to be used
57	57	exclusively by qualified charitable organizations; and
58	58	(B) the land on which the incomplete improvement
59	59	is located that will be reasonably necessary for the use of the
60	60	improvement by qualified charitable organizations; and
61	61	(3) if the charitable organization is described by
62	62	Subsection (d)(1), (2), (3)(A)(ii), (5), (8), (13), (15), or (19),
63	63	the real property owned by the charitable organization consisting
64	64	of an interest in a mineral in place, including a royalty interest,
65	65	provided that the interest:
66	66	(A) is not severed from the surface estate; or
67	67	(B) was donated to the charitable organization by
68	68	the previous owner of the interest.
69	69	SECTION 6. Section 11.181(c), Tax Code, is amended to read
70	70	as follows:
71	71	(c) An organization entitled to an exemption under
72	72	Subsection (a) is also entitled to an exemption from taxation of any
73	73	building [or tangible personal property] the organization owns and
74	74	uses in the administration of its acquisition, building, repair, or
75	75	sale of property. To qualify for an exemption under this
76	76	subsection, property must be used exclusively by the charitable
77	77	organization, except that another individual or organization may
78	78	use the property for activities incidental to the charitable
79	79	organization's use that benefit the beneficiaries of the charitable
80	80	organization.
81	81	SECTION 7. Section 11.182(f), Tax Code, is amended to read
82	82	as follows:
83	83	(f) An organization entitled to an exemption under
84	84	Subsection (b) is also entitled to an exemption from taxation of any
85	85	building [or tangible personal property] the organization owns and
86	86	uses in the administration of its acquisition, building, repair,
87	87	sale, or rental of property. To qualify for an exemption under this
88	88	subsection, property must be used exclusively by the organization,
89	89	except that another person may use the property for activities
90	90	incidental to the organization's use that benefit the beneficiaries
91	91	of the organization.
92	92	SECTION 8. Section 11.1827(d), Tax Code, is amended to read
93	93	as follows:
94	94	(d) A community land trust entitled to an exemption from
95	95	taxation by a taxing unit under Subsection (b) is also entitled to
96	96	an exemption from taxation by the taxing unit of any real [or
97	97	tangible personal] property the trust owns and uses in the
98	98	administration of its acquisition, construction, repair, sale, or
99	99	leasing of property. To qualify for an exemption under this
100	100	subsection, property must be used exclusively by the trust, except
101	101	that another person may use the property for activities incidental
102	102	to the trust's use that benefit the beneficiaries of the trust.
103	103	SECTION 9. Section 11.184(c), Tax Code, is amended to read
104	104	as follows:
105	105	(c) A qualified charitable organization is entitled to an
106	106	exemption from taxation of:
107	107	(1) the buildings and other real property [and the
108	108	tangible personal property] that:
109	109	(A) are owned by the organization; and
110	110	(B) except as permitted by Subsection (d), are
111	111	used exclusively by the organization and other organizations
112	112	eligible for an exemption from taxation under this section or
113	113	Section 11.18; and
114	114	(2) the real property owned by the organization
115	115	consisting of:
116	116	(A) an incomplete improvement that:
117	117	(i) is under active construction or other
118	118	physical preparation; and
119	119	(ii) is designed and intended to be used
120	120	exclusively by the organization and other organizations eligible
121	121	for an exemption from taxation under this section or Section 11.18;
122	122	and
123	123	(B) the land on which the incomplete improvement
124	124	is located that will be reasonably necessary for the use of the
125	125	improvement by the organization and other organizations eligible
126	126	for an exemption from taxation under this section or Section 11.18.
127	127	SECTION 10. Section 11.185(c), Tax Code, is amended to read
128	128	as follows:
129	129	(c) An organization entitled to an exemption under
130	130	Subsection (a) is also entitled to an exemption from taxation of any
131	131	building [or tangible personal property] the organization owns and
132	132	uses in the administration of its acquisition, building, repair, or
133	133	sale of property. To qualify for an exemption under this
134	134	subsection, property must be used exclusively by the charitable
135	135	organization, except that another individual or organization may
136	136	use the property for activities incidental to the charitable
137	137	organization's use that benefit the beneficiaries of the charitable
138	138	organization.
139	139	SECTION 11. Sections 11.20(a), (d), (f), (g), (h), (j), and
140	140	(k), Tax Code, are amended to read as follows:
141	141	(a) An organization that qualifies as a religious
142	142	organization as provided by Subsection (c) is entitled to an
143	143	exemption from taxation of:
144	144	(1) the real property that is owned by the religious
145	145	organization, is used primarily as a place of regular religious
146	146	worship, and is reasonably necessary for engaging in religious
147	147	worship;
148	148	(2) [the tangible personal property that is owned by
149	149	the religious organization and is reasonably necessary for engaging
150	150	in worship at the place of worship specified in Subdivision (1);
151	151	[(3)] the real property that is owned by the religious
152	152	organization and is reasonably necessary for use as a residence
153	153	(but not more than one acre of land for each residence) if the
154	154	property:
155	155	(A) is used exclusively as a residence for those
156	156	individuals whose principal occupation is to serve in the clergy of
157	157	the religious organization; and
158	158	(B) produces no revenue for the religious
159	159	organization;
160	160	(3) [(4) the tangible personal property that is owned
161	161	by the religious organization and is reasonably necessary for use
162	162	of the residence specified by Subdivision (3);
163	163	[(5)] the real property owned by the religious
164	164	organization consisting of:
165	165	(A) an incomplete improvement that is under
166	166	active construction or other physical preparation and that is
167	167	designed and intended to be used by the religious organization as a
168	168	place of regular religious worship when complete; and
169	169	(B) the land on which the incomplete improvement
170	170	is located that will be reasonably necessary for the religious
171	171	organization's use of the improvement as a place of regular
172	172	religious worship;
173	173	(4) [(6)] the land that the religious organization
174	174	owns for the purpose of expansion of the religious organization's
175	175	place of regular religious worship or construction of a new place of
176	176	regular religious worship if:
177	177	(A) the religious organization qualifies other
178	178	property, including a portion of the same tract or parcel of land,
179	179	owned by the organization for an exemption under Subdivision (1) or
180	180	(3) [(5)]; and
181	181	(B) the land produces no revenue for the
182	182	religious organization; and
183	183	(5) [(7)] the real property owned by the religious
184	184	organization that is leased to another person and used by that
185	185	person for the operation of a school that qualifies as a school
186	186	under Section 11.21(d).
187	187	(d) Use of property that qualifies for the exemption
188	188	prescribed by Subsection (a)(1) or [(2) or by Subsection] (h)(1)
189	189	for occasional secular purposes other than religious worship does
190	190	not result in loss of the exemption if the primary use of the
191	191	property is for religious worship and all income from the other use
192	192	is devoted exclusively to the maintenance and development of the
193	193	property as a place of religious worship.
194	194	(f) A property may not be exempted under Subsection (a)(3)
195	195	[(a)(5)] for more than three years.
196	196	(g) For purposes of Subsection (a)(3) [(a)(5)], an
197	197	incomplete improvement is under physical preparation if the
198	198	religious organization has engaged in architectural or engineering
199	199	work, soil testing, land clearing activities, or site improvement
200	200	work necessary for the construction of the improvement or has
201	201	conducted an environmental or land use study relating to the
202	202	construction of the improvement.
203	203	(h) Property owned by this state or a political subdivision
204	204	of this state, including a leasehold or other possessory interest
205	205	in the property, that is held or occupied by an organization that
206	206	qualifies as a religious organization as provided by Subsection (c)
207	207	is entitled to an exemption from taxation if the property:
208	208	(1) is used by the organization primarily as a place of
209	209	regular religious worship and is reasonably necessary for engaging
210	210	in religious worship; or
211	211	(2) meets the qualifications for an exemption under
212	212	Subsection (a)(3) [(a)(5)].
213	213	(j) A tract of land that is contiguous to the tract of land
214	214	on which the religious organization's place of regular religious
215	215	worship is located may not be exempted under Subsection (a)(4)
216	216	[(a)(6)] for more than 10 years. A tract of land that is not
217	217	contiguous to the tract of land on which the religious
218	218	organization's place of regular religious worship is located may
219	219	not be exempted under Subsection (a)(4) [(a)(6)] for more than
220	220	three years. For purposes of this subsection, a tract of land is
221	221	considered to be contiguous with another tract of land if the tracts
222	222	are divided only by a road, railroad track, river, or stream.
223	223	(k) For purposes of Subsection (a)(4) [(a)(6)], an
224	224	application or statement accompanying an application for the
225	225	exemption stating that the land is owned for the purposes described
226	226	by Subsection (a)(4) [(a)(6)] and signed by an authorized officer
227	227	of the organization is sufficient to establish that the land is
228	228	owned for those purposes.
229	229	SECTION 12. Sections 11.201(a) and (c), Tax Code, are
230	230	amended to read as follows:
231	231	(a) If land is sold or otherwise transferred to another
232	232	person in a year in which the land receives an exemption under
233	233	Section 11.20(a)(4) [11.20(a)(6)], an additional tax is imposed on
234	234	the land equal to the tax that would have been imposed on the land
235	235	had the land been taxed for each of the five years preceding the
236	236	year in which the sale or transfer occurs in which the land received
237	237	an exemption under that subsection, plus interest at an annual rate
238	238	of seven percent calculated from the dates on which the taxes would
239	239	have become due.
240	240	(c) If only part of a parcel of land that is exempted under
241	241	Section 11.20(a)(4) [11.20(a)(6)] is sold or transferred, the tax
242	242	applies only to that part of the parcel and equals the taxes that
243	243	would have been imposed had that part been taxed.
244	244	SECTION 13. Sections 11.21(a), (b), and (f), Tax Code, are
245	245	amended to read as follows:
246	246	(a) A person is entitled to an exemption from taxation of:
247	247	(1) the buildings [and tangible personal property]
248	248	that the person owns and that are used for a school that is
249	249	qualified as provided by Subsection (d) if:
250	250	(A) the school is operated exclusively by the
251	251	person owning the property;
252	252	(B) except as permitted by Subsection (b), the
253	253	buildings [and tangible personal property] are used exclusively for
254	254	educational functions; and
255	255	(C) the buildings [and tangible personal
256	256	property] are reasonably necessary for the operation of the school;
257	257	and
258	258	(2) the real property owned by the person consisting
259	259	of:
260	260	(A) an incomplete improvement that:
261	261	(i) is under active construction or other
262	262	physical preparation; and
263	263	(ii) is designed and intended to be used for
264	264	a school that is qualified as provided by Subsection (d); and
265	265	(B) the land on which the incomplete improvement
266	266	is located that will be reasonably necessary for the use of the
267	267	improvement for a school that is qualified as provided by
268	268	Subsection (d).
269	269	(b) Use of exempt [tangible] property for functions other
270	270	than educational functions does not result in loss of an exemption
271	271	authorized by this section if those other functions are incidental
272	272	to use of the property for educational functions and benefit the
273	273	students or faculty of the school.
274	274	(f) Notwithstanding Subsection (a), a person is entitled to
275	275	an exemption from taxation of the buildings [and tangible personal
276	276	property] the person acquires for use for a school that meets each
277	277	requirement of Subsection (d) if:
278	278	(1) the person authorizes the former owner to continue
279	279	to use the property pending the use of the property for a school;
280	280	and
281	281	(2) the former owner would be entitled to an exemption
282	282	from taxation of the property if the former owner continued to own
283	283	the property.
284	284	SECTION 14. Section 11.23(m), Tax Code, is amended to read
285	285	as follows:
286	286	(m) National Hispanic Institute. The National Hispanic
287	287	Institute is entitled to an exemption from taxation of the real [and
288	288	tangible personal] property it owns as long as the organization is
289	289	exempt from federal income taxation under Section 501(a), Internal
290	290	Revenue Code of 1986, as an organization described by Section
291	291	501(c)(3) of that code.
292	292	SECTION 15. Section 11.231(b), Tax Code, is amended to read
293	293	as follows:
294	294	(b) An association that qualifies as a nonprofit community
295	295	business organization as provided by this section is entitled to an
296	296	exemption from taxation of:
297	297	(1) the buildings [and tangible personal property]
298	298	that:
299	299	(A) are owned by the nonprofit community business
300	300	organization; and
301	301	(B) except as permitted by Subsection (c), are
302	302	used exclusively by qualified nonprofit community business
303	303	organizations to perform their primary functions; and
304	304	(2) the real property owned by the nonprofit community
305	305	business organization consisting of:
306	306	(A) an incomplete improvement that:
307	307	(i) is under active construction or other
308	308	physical preparation; and
309	309	(ii) is designed and intended to be used
310	310	exclusively by qualified nonprofit community business
311	311	organizations; and
312	312	(B) the land on which the incomplete improvement
313	313	is located that will be reasonably necessary for the use of the
314	314	improvement by qualified nonprofit community business
315	315	organizations.
316	316	SECTION 16. Section 11.35(a)(2), Tax Code, is amended to
317	317	read as follows:
318	318	(2) "Qualified property" means property that:
319	319	(A) consists of:
320	320	(i) [tangible personal property used for
321	321	the production of income;
322	322	[(ii)] an improvement to real property; or
323	323	(ii) [(iii)] a manufactured home as that
324	324	term is defined by Section 1201.003, Occupations Code, that is used
325	325	as a dwelling, regardless of whether the owner of the manufactured
326	326	home elects to treat the manufactured home as real property under
327	327	Section 1201.2055, Occupations Code;
328	328	(B) is located in an area declared by the
329	329	governor to be a disaster area following a disaster; and
330	330	(C) is at least 15 percent damaged by the
331	331	disaster, as determined by the chief appraiser under this section[;
332	332	and
333	333	[(D) for property described by Paragraph (A)(i),
334	334	is the subject of a rendition statement or property report filed by
335	335	the property owner under Section 22.01 that demonstrates that the
336	336	property had taxable situs in the disaster area for the tax year in
337	337	which the disaster occurred].
338	338	SECTION 17. Section 11.35(g), Tax Code, is amended to read
339	339	as follows:
340	340	(g) The chief appraiser shall assign to an item of qualified
341	341	property:
342	342	(1) a Level I damage assessment rating if the property
343	343	is at least 15 percent, but less than 30 percent, damaged, meaning
344	344	that the property suffered minimal damage and may continue to be
345	345	used as intended;
346	346	(2) a Level II damage assessment rating if the
347	347	property is at least 30 percent, but less than 60 percent, damaged,
348	348	meaning [which, for qualified property described by Subsection
349	349	(a)(2)(A)(ii) or (iii), means] that the property has suffered only
350	350	nonstructural damage, including nonstructural damage to the roof,
351	351	walls, foundation, or mechanical components, and the waterline, if
352	352	any, is less than 18 inches above the floor;
353	353	(3) a Level III damage assessment rating if the
354	354	property is at least 60 percent damaged but is not a total loss,
355	355	meaning [which, for qualified property described by Subsection
356	356	(a)(2)(A)(ii) or (iii), means] that the property has suffered
357	357	significant structural damage requiring extensive repair due to the
358	358	failure or partial failure of structural elements, wall elements,
359	359	or the foundation, or the waterline is at least 18 inches above the
360	360	floor; or
361	361	(4) a Level IV damage assessment rating if the
362	362	property is a total loss, meaning that repair of the property is not
363	363	feasible.
364	364	SECTION 18. Sections 11.42(b) and (d), Tax Code, are
365	365	amended to read as follows:
366	366	(b) An exemption authorized by Section 11.11 [or 11.141] is
367	367	effective immediately on qualification for the exemption.
368	368	(d) A person who acquires property after January 1 of a tax
369	369	year may receive an exemption authorized by Section 11.17, 11.18,
370	370	11.19, 11.20, 11.21, 11.23, 11.231, or 11.30[, or 11.36] for the
371	371	applicable portion of that tax year immediately on qualification
372	372	for the exemption.
373	373	SECTION 19. Sections 11.43(a), (b), (c), and (e), Tax Code,
374	374	are amended to read as follows:
375	375	(a) To receive an exemption, a person claiming the
376	376	exemption, other than an exemption authorized by Section 11.11,
377	377	11.12, or [11.14, 11.141, 11.145,] 11.146[, 11.15, 11.16, 11.161,
378	378	or 11.25], must apply for the exemption. To apply for an exemption,
379	379	a person must file an exemption application form with the chief
380	380	appraiser for each appraisal district in which the property subject
381	381	to the claimed exemption has situs.
382	382	(b) Except as provided by Subsection (c) and by Section
383	383	[Sections] 11.184 [and 11.437], a person required to apply for an
384	384	exemption must apply each year the person claims entitlement to the
385	385	exemption.
386	386	(c) An exemption provided by Section 11.13, 11.131, 11.132,
387	387	11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
388	388	11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
389	389	[11.254,] 11.27, [11.271,] 11.29, 11.30, 11.31, [11.315,] 11.35, or
390	390	11.36, once allowed, need not be claimed in subsequent years, and
391	391	except as otherwise provided by Subsection (e), the exemption
392	392	applies to the property until it changes ownership or the person's
393	393	qualification for the exemption changes. However, except as
394	394	provided by Subsection (r), the chief appraiser may require a
395	395	person allowed one of the exemptions in a prior year to file a new
396	396	application to confirm the person's current qualification for the
397	397	exemption by delivering a written notice that a new application is
398	398	required, accompanied by an appropriate application form, to the
399	399	person previously allowed the exemption. If the person previously
400	400	allowed the exemption is 65 years of age or older, the chief
401	401	appraiser may not cancel the exemption due to the person's failure
402	402	to file the new application unless the chief appraiser complies
403	403	with the requirements of Subsection (q), if applicable.
404	404	(e) Except as provided by Section 11.422, 11.431, 11.433,
405	405	11.434, 11.435, or 11.439, [or 11.4391,] if a person required to
406	406	apply for an exemption in a given year fails to file timely a
407	407	completed application form, the person may not receive the
408	408	exemption for that year.
409	409	SECTION 20. Section 21.06(a), Tax Code, is amended to read
410	410	as follows:
411	411	(a) Except as provided by Section 21.08 [Sections 21.07
412	412	through 21.09 of this code], intangible property is taxable by a
413	413	taxing unit if the owner of the property resides in the taxing unit
414	414	on January 1, unless the property normally is used in this state for
415	415	business purposes outside the taxing unit. In that event, the
416	416	intangible property is taxable by each taxing unit in which the
417	417	property normally is used for business purposes.
418	418	SECTION 21. Sections 22.01(a), (b), (c), (c-2), (f), and
419	419	(g), Tax Code, are amended to read as follows:
420	420	(a) [Except as provided by Chapter 24, a person shall render
421	421	for taxation all tangible personal property used for the production
422	422	of income that the person owns or that the person manages and
423	423	controls as a fiduciary on January 1.] A rendition statement shall
424	424	contain:
425	425	(1) the name and address of the property owner;
426	426	(2) a description of the property by type or category;
427	427	(3) [if the property is inventory, a description of
428	428	each type of inventory and a general estimate of the quantity of
429	429	each type of inventory;
430	430	[(4)] the physical location or taxable situs of the
431	431	property; and
432	432	(4) [(5)] the property owner's good faith estimate of
433	433	the market value of the property or, at the option of the property
434	434	owner, the historical cost when new and the year of acquisition of
435	435	the property.
436	436	(b) When required by the chief appraiser, a person shall
437	437	render for taxation any [other] taxable property that the person
438	438	[he] owns or that the person [he] manages and controls as a
439	439	fiduciary on January 1.
440	440	(c) A person may render for taxation any property that the
441	441	person [he] owns or that the person [he] manages and controls as a
442	442	fiduciary on January 1, although the person [he] is not required to
443	443	render it by Subsection [(a) or] (b) [of this section].
444	444	(c-2) With the consent of the property owner, a secured
445	445	party may render for taxation any property of the property owner in
446	446	which the secured party has a security interest on January 1,
447	447	although the secured party is not required to render the property by
448	448	Subsection [(a) or] (b). This subsection applies only to property
449	449	that has a historical cost when new of more than $50,000.
450	450	(f) Notwithstanding Subsection [Subsections] (a) [and (b)],
451	451	a rendition statement of a person who owns [tangible personal]
452	452	property [used for the production of income] located in the
453	453	appraisal district that, in the owner's opinion, has an aggregate
454	454	value of less than $20,000 is required to contain only:
455	455	(1) the name and address of the property owner;
456	456	(2) a general description of the property by type or
457	457	category; and
458	458	(3) the physical location or taxable situs of the
459	459	property.
460	460	(g) A person's good faith estimate of the market value of
461	461	the property under Subsection (a)(4) [(a)(5)] is solely for the
462	462	purpose of compliance with any [the] requirement to render
463	463	[tangible personal] property and is inadmissible in any subsequent
464	464	protest, hearing, appeal, suit, or other proceeding under this
465	465	title involving the property, except for:
466	466	(1) a proceeding to determine whether the person
467	467	complied with this section;
468	468	(2) a proceeding under Section 22.29(b); or
469	469	(3) a protest under Section 41.41.
470	470	SECTION 22. Section 22.02, Tax Code, is amended to read as
471	471	follows:
472	472	Sec. 22.02. RENDITION OF PROPERTY LOSING EXEMPTION DURING
473	473	TAX YEAR [OR FOR WHICH EXEMPTION APPLICATION IS DENIED]. [(a)] If
474	474	an exemption applicable to a property on January 1 terminates
475	475	during the tax year, the person who owns or acquires the property on
476	476	the date applicability of the exemption terminates shall render the
477	477	property for taxation within 30 days after the date of termination.
478	478	[(b) If the chief appraiser denies an application for an
479	479	exemption for property described by Section 22.01(a), the person
480	480	who owns the property on the date the application is denied shall
481	481	render the property for taxation in the manner provided by Section
482	482	22.01 within 30 days after the date of denial.]
483	483	SECTION 23. Section 22.05, Tax Code, is amended to read as
484	484	follows:
485	485	Sec. 22.05. RENDITION BY RAILROAD. (a) A [In addition to
486	486	other reports required by Chapter 24 of this code, a] railroad
487	487	corporation shall render the real property the railroad corporation
488	488	owns or possesses as of January 1.
489	489	(b) The rendition shall:
490	490	(1) list all real property other than the property
491	491	covered by Subdivision (2) [of this subsection]; and
492	492	(2) list the number of miles of railroad together with
493	493	the market value per mile, which value shall include right-of-way,
494	494	roadbed, superstructure, and all buildings and improvements used in
495	495	the operation of the railroad[; and
496	496	[(3) list all personal property as required by Section
497	497	22.01 of this code].
498	498	SECTION 24. The heading to Section 22.07, Tax Code, is
499	499	amended to read as follows:
500	500	Sec. 22.07. STATEMENT INDICATING HOW VALUE RENDERED
501	501	[INSPECTION OF PROPERTY].
502	502	SECTION 25. Section 22.07, Tax Code, is amended by amending
503	503	Subsection (c) and adding Subsection (c-1) to read as follows:
504	504	(c) The chief appraiser may request, either in writing or by
505	505	electronic means, that the property owner provide a statement
506	506	containing supporting information indicating how the value
507	507	rendered under Section 22.01(a)(4) [22.01(a)(5)] was determined.
508	508	The statement must:
509	509	(1) summarize information sufficient to identify the
510	510	property, including:
511	511	(A) the physical and economic characteristics
512	512	relevant to the opinion of value, if appropriate; and
513	513	(B) the source of the information used;
514	514	(2) state the effective date of the opinion of value;
515	515	and
516	516	(3) explain the basis of the value rendered.
517	517	(c-1) If the property owner is a business with 50 employees
518	518	or less, the property owner may base the estimate of value on the
519	519	depreciation schedules used for federal income tax purposes.
520	520	SECTION 26. Section 22.24(e), Tax Code, is amended to read
521	521	as follows:
522	522	(e) To be valid, a rendition or report must be sworn to
523	523	before an officer authorized by law to administer an oath. The
524	524	comptroller may not prescribe or approve a rendition or report form
525	525	unless the form provides for the person filing the form to swear
526	526	that the information provided in the rendition or report is true and
527	527	accurate to the best of the person's knowledge and belief. This
528	528	subsection does not apply to a rendition or report filed:
529	529	(1) by a secured party, as defined by Section 22.01;
530	530	(2) by the property owner;
531	531	(3) by an employee of the property owner; or
532	532	(4) by an employee of a property owner on behalf of an
533	533	affiliated entity of the property owner[; or
534	534	[(5) on behalf of a property owner who is rendering
535	535	tangible personal property used for the production of income and
536	536	whose good faith estimate of the market value of that property is
537	537	not more than $150,000].
538	538	SECTION 27. Section 23.014, Tax Code, is amended to read as
539	539	follows:
540	540	Sec. 23.014. EXCLUSION OF PROPERTY AS REAL PROPERTY. In
541	541	[Except as provided by Section 23.24(b), in] determining the market
542	542	value of real property, the chief appraiser shall analyze the
543	543	effect on that value of, and exclude from that value the value of,
544	544	any:
545	545	(1) tangible personal property, including trade
546	546	fixtures;
547	547	(2) intangible personal property;
548	548	(3) chicken coops or rabbit pens used for the
549	549	noncommercial production of food for personal consumption; or
550	550	(4) other property that is not subject to appraisal as
551	551	real property.
552	552	SECTION 28. Sections 23.12(a) and (f), Tax Code, are
553	553	amended to read as follows:
554	554	(a) The [Except as provided by Sections 23.121, 23.1241,
555	555	23.124, and 23.127, the] market value of a real property [an]
556	556	inventory is the price for which it would sell as a unit to a
557	557	purchaser who would continue the business. A real property [An]
558	558	inventory includes [shall include] residential real property which
559	559	has never been occupied as a residence and is held for sale in the
560	560	ordinary course of a trade or business, provided that the
561	561	residential real property remains unoccupied, is not leased or
562	562	rented, and produces no income.
563	563	(f) The owner of an inventory [other than a dealer's motor
564	564	vehicle inventory as that term is defined by Section 23.121, a
565	565	dealer's heavy equipment inventory as that term is defined by
566	566	Section 23.1241, or a dealer's vessel and outboard motor inventory
567	567	as that term is defined by Section 23.124, or a retail manufactured
568	568	housing inventory as that term is defined by Section 23.127] may
569	569	elect to have the inventory appraised at its market value as of
570	570	September 1 of the year preceding the tax year to which the
571	571	appraisal applies by filing an application with the chief appraiser
572	572	requesting that the inventory be appraised as of September 1. The
573	573	application must clearly describe the inventory to which it applies
574	574	and be signed by the owner of the inventory. The application
575	575	applies to the appraisal of the inventory in each tax year that
576	576	begins after the next August 1 following the date the application is
577	577	filed with the chief appraiser unless the owner of the inventory by
578	578	written notice filed with the chief appraiser revokes the
579	579	application or the ownership of the inventory changes. A notice
580	580	revoking the application is effective for each tax year that begins
581	581	after the next September following the date the notice of
582	582	revocation is filed with the chief appraiser.
583	583	SECTION 29. Sections 25.25(e) and (m), Tax Code, are
584	584	amended to read as follows:
585	585	(e) If the chief appraiser and the property owner do not
586	586	agree to the correction before the 15th day after the date the
587	587	motion is filed, a party bringing a motion under Subsection (c)[,
588	588	(c-1),] or (d) is entitled on request to a hearing on and a
589	589	determination of the motion by the appraisal review board. A party
590	590	bringing a motion under this section must describe the error or
591	591	errors that the motion is seeking to correct. If a request for
592	592	hearing is made on or after January 1 but before September 1, the
593	593	appraisal review board shall schedule the hearing to be held as soon
594	594	as practicable but not later than the 90th day after the date the
595	595	board approves the appraisal records as provided by Section 41.12.
596	596	If a request for hearing is made on or after September 1 but before
597	597	January 1 of the following tax year, the appraisal review board
598	598	shall schedule the hearing to be held as soon as practicable but not
599	599	later than the 90th day after the date the request for the hearing
600	600	is made. Not later than 15 days before the date of the hearing, the
601	601	board shall deliver written notice of the date, time, and place of
602	602	the hearing to the chief appraiser, the property owner, and the
603	603	presiding officer of the governing body of each taxing unit in which
604	604	the property is located. The chief appraiser, the property owner,
605	605	and each taxing unit are entitled to present evidence and argument
606	606	at the hearing and to receive written notice of the board's
607	607	determination of the motion. The property owner is entitled to
608	608	elect to present the owner's evidence and argument before, after,
609	609	or between the cases presented by the chief appraiser and each
610	610	taxing unit. A property owner who files the motion must comply with
611	611	the payment requirements of Section 25.26 or forfeit the right to a
612	612	final determination of the motion.
613	613	(m) The hearing on a motion under Subsection (c)[, (c-1),]
614	614	or (d) shall be conducted in the manner provided by Subchapter C,
615	615	Chapter 41.
616	616	SECTION 30. Sections 26.012(6) and (15), Tax Code, are
617	617	amended to read as follows:
618	618	(6) "Current total value" means the total taxable
619	619	value of property listed on the appraisal roll for the current year,
620	620	including all appraisal roll supplements and corrections as of the
621	621	date of the calculation, less the taxable value of property
622	622	exempted for the current tax year for the first time under Section
623	623	11.31 [or 11.315], except that:
624	624	(A) the current total value for a school district
625	625	excludes:
626	626	(i) the total value of homesteads that
627	627	qualify for a tax limitation as provided by Section 11.26;
628	628	(ii) new property value of property that is
629	629	subject to an agreement entered into under former Subchapter B or C,
630	630	Chapter 313; and
631	631	(iii) new property value of property that
632	632	is subject to an agreement entered into under Subchapter T, Chapter
633	633	403, Government Code; and
634	634	(B) the current total value for a county,
635	635	municipality, or junior college district excludes the total value
636	636	of homesteads that qualify for a tax limitation provided by Section
637	637	11.261.
638	638	(15) "Lost property levy" means the amount of taxes
639	639	levied in the preceding year on property value that was taxable in
640	640	the preceding year but is not taxable in the current year because
641	641	the property is exempt in the current year under a provision of this
642	642	code other than Section [11.251, 11.253, or] 11.35, the property
643	643	has qualified for special appraisal under Chapter 23 in the current
644	644	year, or the property is located in territory that has ceased to be
645	645	a part of the taxing unit since the preceding year.
646	646	SECTION 31. Section 26.09(b), Tax Code, is amended to read
647	647	as follows:
648	648	(b) [The county assessor-collector shall add the properties
649	649	and their values certified to him as provided by Chapter 24 of this
650	650	code to the appraisal roll for county tax purposes.] The county
651	651	assessor-collector shall use the appraisal roll certified to the
652	652	county assessor-collector [him] as provided by Section 26.01 [with
653	653	the added properties and values] to calculate county taxes.
654	654	SECTION 32. Section 31.032(a), Tax Code, is amended to read
655	655	as follows:
656	656	(a) This section applies only to:
657	657	(1) real property that:
658	658	(A) is:
659	659	(i) the residence homestead of the owner or
660	660	consists of property that is used for residential purposes and that
661	661	has fewer than five living units; or
662	662	(ii) owned or leased by a business entity
663	663	that had not more than the amount calculated as provided by
664	664	Subsection (h) in gross receipts in the entity's most recent
665	665	federal tax year or state franchise tax annual period, according to
666	666	the applicable federal income tax return or state franchise tax
667	667	report of the entity;
668	668	(B) is located in a disaster area or emergency
669	669	area; and
670	670	(C) has been damaged as a direct result of the
671	671	disaster or emergency; and
672	672	(2) [tangible personal property that is owned or
673	673	leased by a business entity described by Subdivision (1)(A)(ii);
674	674	and
675	675	[(3)] taxes that are imposed on the property by a
676	676	taxing unit before the first anniversary of the disaster or
677	677	emergency.
678	678	SECTION 33. Section 31.033(b), Tax Code, is amended to read
679	679	as follows:
680	680	(b) This section applies only to:
681	681	(1) real property that:
682	682	(A) is owned or leased by a business entity that
683	683	had not more than the amount calculated as provided by Section
684	684	31.032(h) in gross receipts in the entity's most recent federal tax
685	685	year or state franchise tax annual period, according to the
686	686	applicable federal income tax return or state franchise tax report
687	687	of the entity;
688	688	(B) is located in a disaster area or emergency
689	689	area; and
690	690	(C) has not been damaged as a direct result of the
691	691	disaster or emergency; and
692	692	(2) [tangible personal property that is owned or
693	693	leased by a business entity described by Subdivision (1)(A); and
694	694	[(3)] taxes that are imposed on the property by a
695	695	taxing unit before the first anniversary of the disaster or
696	696	emergency.
697	697	SECTION 34. Section 41.44(a), Tax Code, is amended to read
698	698	as follows:
699	699	(a) Except as provided by Subsections (b), (c), (c-1), and
700	700	(c-2), to be entitled to a hearing and determination of a protest,
701	701	the property owner initiating the protest must file a written
702	702	notice of the protest with the appraisal review board having
703	703	authority to hear the matter protested:
704	704	(1) not later than May 15 or the 30th day after the
705	705	date that notice to the property owner was delivered to the property
706	706	owner as provided by Section 25.19, whichever is later;
707	707	(2) in the case of a protest of a change in the
708	708	appraisal records ordered as provided by Subchapter A of this
709	709	chapter or by Chapter 25, not later than the 30th day after the date
710	710	notice of the change is delivered to the property owner;
711	711	(3) in the case of a determination that a change in the
712	712	use of land appraised under Subchapter C, D, E, or H, Chapter 23,
713	713	has occurred, not later than the 30th day after the date the notice
714	714	of the determination is delivered to the property owner; or
715	715	(4) [in the case of a determination of eligibility for
716	716	a refund under Section 23.1243, not later than the 30th day after
717	717	the date the notice of the determination is delivered to the
718	718	property owner; or
719	719	[(5)] in the case of a protest of the modification or
720	720	denial of an application for an exemption under Section 11.35, or
721	721	the determination of an appropriate damage assessment rating for an
722	722	item of qualified property under that section, not later than the
723	723	30th day after the date the property owner receives the notice
724	724	required under Section 11.45(e).
725	725	SECTION 35. Section 42.01, Tax Code, is amended to read as
726	726	follows:
727	727	Sec. 42.01. RIGHT OF APPEAL BY PROPERTY OWNER. (a) A
728	728	property owner is entitled to appeal[:
729	729	[(1)] an order of the appraisal review board
730	730	determining:
731	731	(1) [(A)] a protest by the property owner as provided
732	732	by Subchapter C of Chapter 41;
733	733	(2) [(B)] a motion filed under Section 25.25;
734	734	(3) [(C)] that the property owner has forfeited the
735	735	right to a final determination of a motion filed under Section 25.25
736	736	or of a protest under Section 41.411 for failing to comply with the
737	737	prepayment requirements of Section 25.26 or 41.4115, as applicable;
738	738	or
739	739	(4) [(D) eligibility for a refund requested under
740	740	Section 23.1243; or
741	741	[(E)] that the appraisal review board lacks
742	742	jurisdiction to finally determine a protest by the property owner
743	743	under Subchapter C, Chapter 41, or a motion filed by the property
744	744	owner under Section 25.25 because the property owner failed to
745	745	comply with a requirement of Subchapter C, Chapter 41, or Section
746	746	25.25, as applicable[; or
747	747	[(2) an order of the comptroller issued as provided by
748	748	Subchapter B, Chapter 24, apportioning among the counties the
749	749	appraised value of railroad rolling stock owned by the property
750	750	owner].
751	751	(b) A property owner who establishes that the owner did not
752	752	forfeit the right to a final determination of a motion or of a
753	753	protest in an appeal under Subsection (a)(3) [(a)(1)(C)] is
754	754	entitled to a final determination of the court, as applicable:
755	755	(1) of the motion filed under Section 25.25; or
756	756	(2) of the protest under Section 41.411 of the failure
757	757	of the chief appraiser or appraisal review board to provide or
758	758	deliver a notice to which the property owner is entitled, and, if
759	759	failure to provide or deliver the notice is established, of a
760	760	protest made by the property owner on any other grounds of protest
761	761	authorized by this title relating to the property to which the
762	762	notice applies.
763	763	(c) A property owner who establishes that the appraisal
764	764	review board had jurisdiction to issue a final determination of the
765	765	protest by the property owner under Subchapter C, Chapter 41, or of
766	766	the motion filed by the property owner under Section 25.25 in an
767	767	appeal under Subsection (a)(4) [(a)(1)(E)] of this section is
768	768	entitled to a final determination by the court of the protest under
769	769	Subchapter C, Chapter 41, or of the motion filed under Section
770	770	25.25. A final determination of a protest under Subchapter C,
771	771	Chapter 41, by the court under this subsection may be on any ground
772	772	of protest authorized by this title applicable to the property that
773	773	is the subject of the protest, regardless of whether the property
774	774	owner included the ground in the property owner's notice of
775	775	protest.
776	776	SECTION 36. Section 42.21(b), Tax Code, is amended to read
777	777	as follows:
778	778	(b) A petition for review brought under Section 42.02 must
779	779	be brought against the owner of the property involved in the appeal.
780	780	A petition for review brought under Section 42.031 must be brought
781	781	against the appraisal district and against the owner of the
782	782	property involved in the appeal. [A petition for review brought
783	783	under Section 42.01(a)(2) or 42.03 must be brought against the
784	784	comptroller.] Any other petition for review under this chapter
785	785	must be brought against the appraisal district. A petition for
786	786	review may not be brought against the appraisal review board. An
787	787	appraisal district may hire an attorney that represents the
788	788	district to represent the appraisal review board established for
789	789	the district to file an answer and obtain a dismissal of a suit
790	790	filed against the appraisal review board in violation of this
791	791	subsection.
792	792	SECTION 37. Section 42.22, Tax Code, as amended by Chapters
793	793	667 (S.B. 548) and 1033 (H.B. 301), Acts of the 73rd Legislature,
794	794	Regular Session, 1993, is reenacted and amended to read as follows:
795	795	Sec. 42.22. VENUE. (a) Except as provided by Subsection
796	796	[Subsections] (b) of this section [and (c),] and by Section 42.221,
797	797	venue is in the county in which the appraisal review board that
798	798	issued the order appealed is located.
799	799	(b) Venue of an action brought under Section 42.01(a)
800	800	[42.01(1)] is in the county in which the property is located or in
801	801	the county in which the appraisal review board that issued the order
802	802	is located.
803	803	[(c) Venue is in Travis County if the order appealed was
804	804	issued by the comptroller.]
805	805	SECTION 38. Sections 151.356(a) and (c), Tax Code, are
806	806	amended to read as follows:
807	807	(a) In this section:
808	808	(1) "Environmental protection agency of the United
809	809	States" includes:
810	810	(A) the United States Department of the Interior
811	811	and any agency, bureau, or other entity established in that
812	812	department, including the Bureau of Safety and Environmental
813	813	Enforcement and the Bureau of Ocean Energy Management; and
814	814	(B) any other department, agency, bureau, or
815	815	entity of the United States that prescribes rules or regulations
816	816	described by Subdivision (3)(A).
817	817	(2) "Offshore[, "offshore] spill response containment
818	818	property" means tangible personal property:
819	819	(A) used, constructed, acquired, stored, or
820	820	installed solely as part of, or used solely for the development,
821	821	improvement, storage, deployment, repair, maintenance, or testing
822	822	of, an offshore spill response containment system that is stored
823	823	while not in use in a county bordering on the Gulf of Mexico or on a
824	824	bay or other body of water immediately adjacent to the Gulf of
825	825	Mexico [(1) described by Section 11.271(c)];
826	826	(B) [(2)] owned or leased by an entity formed
827	827	primarily for the purpose of designing, developing, modifying,
828	828	enhancing, assembling, operating, deploying, and maintaining an
829	829	offshore spill response containment system [described by Section
830	830	11.271(f)]; and
831	831	(C) [(3)] used or intended to be used solely in
832	832	an offshore spill response containment system [as defined by
833	833	Section 11.271(a)].
834	834	(3) "Offshore spill response containment system"
835	835	means a marine or mobile containment system that:
836	836	(A) is designed and used or intended to be used
837	837	solely to implement a response plan that meets or exceeds rules or
838	838	regulations adopted by any environmental protection agency of the
839	839	United States, this state, or a political subdivision of this state
840	840	for the control, reduction, or monitoring of air, water, or land
841	841	pollution in the event of a blowout or loss of control of an
842	842	offshore well drilled or used for the exploration for or production
843	843	of oil or gas;
844	844	(B) has a design capability to respond to a
845	845	blowout or loss of control of an offshore well drilled or used for
846	846	the exploration for or production of oil or gas that is drilled in
847	847	more than 5,000 feet of water;
848	848	(C) is used or intended to be used solely to
849	849	respond to a blowout or loss of control of an offshore well drilled
850	850	or used for the exploration for or production of oil or gas without
851	851	regard to the depth of the water in which the well is drilled; and
852	852	(D) except for any monitoring function for which
853	853	the system may be used, is used or intended to be used as a temporary
854	854	measure to address fugitive oil, gas, sulfur, or other minerals
855	855	after a leak has occurred and is not used or intended to be used
856	856	after the leak has been contained as a continuing means of producing
857	857	oil, gas, sulfur, or other minerals.
858	858	(4) "Rules or regulations adopted by any environmental
859	859	protection agency of the United States" includes 30 C.F.R. Part 254
860	860	and any corresponding provision or provisions of succeeding,
861	861	similar, substitute, proposed, or final federal regulations.
862	862	(c) The sale, lease, rental, storage, use, or other
863	863	consumption by an entity described by Subsection (a)(2)(B) [Section
864	864	11.271(f)] of offshore spill response containment property used
865	865	solely for the purposes described by [Section 11.271(c) and] this
866	866	section is exempted from the taxes imposed by this chapter.
867	867	SECTION 39. Section 312.0021(b), Tax Code, is amended to
868	868	read as follows:
869	869	(b) Notwithstanding any other provision of this chapter, an
870	870	owner or lessee of a parcel of real property that is located wholly
871	871	or partly in a reinvestment zone may not receive an exemption from
872	872	taxation of any portion of the value of the parcel of real property
873	873	[or of tangible personal property located on the parcel of real
874	874	property] under a tax abatement agreement under this chapter that
875	875	is entered into on or after September 1, 2017, if, on or after that
876	876	date, a wind-powered energy device is installed or constructed on
877	877	the same parcel of real property at a location that is within 25
878	878	nautical miles of the boundaries of a military aviation facility
879	879	located in this state. The prohibition provided by this section
880	880	applies regardless of whether the wind-powered energy device is
881	881	installed or constructed at a location that is in the reinvestment
882	882	zone.
883	883	SECTION 40. Section 312.007(a), Tax Code, is amended to
884	884	read as follows:
885	885	(a) In this section, "abatement period" means the period
886	886	during which all or a portion of the value of real property [or
887	887	tangible personal property] that is the subject of a tax abatement
888	888	agreement is exempt from taxation.
889	889	SECTION 41. Sections 312.204(a), (e), and (g), Tax Code,
890	890	are amended to read as follows:
891	891	(a) The governing body of a municipality eligible to enter
892	892	into tax abatement agreements under Section 312.002 may agree in
893	893	writing with the owner of taxable real property that is located in a
894	894	reinvestment zone, but that is not in an improvement project
895	895	financed by tax increment bonds, to exempt from taxation a portion
896	896	of the value of the real property [or of tangible personal property
897	897	located on the real property, or both,] for a period not to exceed
898	898	10 years, on the condition that the owner of the property make
899	899	specific improvements or repairs to the property. The governing
900	900	body of an eligible municipality may agree in writing with the owner
901	901	of a leasehold interest in tax-exempt real property that is located
902	902	in a reinvestment zone, but that is not in an improvement project
903	903	financed by tax increment bonds, to exempt a portion of the value of
904	904	property subject to ad valorem taxation, including the leasehold
905	905	interest or [,] improvements [, or tangible personal property]
906	906	located on the real property, for a period not to exceed 10 years,
907	907	on the condition that the owner of the leasehold interest make
908	908	specific improvements or repairs to the real property. A tax
909	909	abatement agreement under this section is subject to the rights of
910	910	holders of outstanding bonds of the municipality. An agreement
911	911	exempting taxable real property or leasehold interests or
912	912	improvements on tax-exempt real property may provide for the
913	913	exemption of such taxable interests in each year covered by the
914	914	agreement only to the extent its value for that year exceeds its
915	915	value for the year in which the agreement is executed. [An
916	916	agreement exempting tangible personal property located on taxable
917	917	or tax-exempt real property may provide for the exemption of
918	918	tangible personal property located on the real property in each
919	919	year covered by the agreement other than tangible personal property
920	920	that was located on the real property at any time before the period
921	921	covered by the agreement with the municipality, including inventory
922	922	and supplies.] In a municipality that has a comprehensive zoning
923	923	ordinance, an improvement, repair, development, or redevelopment
924	924	taking place under an agreement under this section must conform to
925	925	the comprehensive zoning ordinance.
926	926	(e) The governing body of a municipality eligible to enter
927	927	into tax abatement agreements under Section 312.002 may agree in
928	928	writing with the owner or lessee of real property that is located in
929	929	a reinvestment zone to exempt from taxation for a period not to
930	930	exceed 10 years a portion of the value of the real property [or of
931	931	personal property, or both,] located within the zone and owned or
932	932	leased by a certificated air carrier, on the condition that the
933	933	certificated air carrier make specific real property improvements
934	934	or lease for a term of 10 years or more real property improvements
935	935	located within the reinvestment zone. An agreement may provide for
936	936	the exemption of the real property in each year covered by the
937	937	agreement to the extent its value for that year exceeds its value
938	938	for the year in which the agreement is executed. [An agreement may
939	939	provide for the exemption of the personal property owned or leased
940	940	by a certificated air carrier located within the reinvestment zone
941	941	in each year covered by the agreement other than specific personal
942	942	property that was located within the reinvestment zone at any time
943	943	before the period covered by the agreement with the municipality.]
944	944	(g) Notwithstanding the other provisions of this chapter,
945	945	the governing body of a municipality eligible to enter into tax
946	946	abatement agreements under Section 312.002 may agree in writing
947	947	with the owner of real property that is located in a reinvestment
948	948	zone to exempt from taxation for a period not to exceed five years a
949	949	portion of the value of the real property [or of tangible personal
950	950	property located on the real property, or both,] that is used to
951	951	provide housing for military personnel employed at a military
952	952	facility located in or near the municipality. An agreement may
953	953	provide for the exemption of the real property in each year covered
954	954	by the agreement only to the extent its value for that year exceeds
955	955	its value for the year in which the agreement is executed. [An
956	956	agreement may provide for the exemption of tangible personal
957	957	property located on the real property in each year covered by the
958	958	agreement other than tangible personal property that was located on
959	959	the real property at any time before the period covered by the
960	960	agreement with the municipality and other than inventory or
961	961	supplies.] The governing body of the municipality may adopt
962	962	guidelines and criteria for tax abatement agreements entered into
963	963	under this subsection that are different from the guidelines and
964	964	criteria that apply to tax abatement agreements entered into under
965	965	another provision of this section. Tax abatement agreements
966	966	entered into under this subsection are not required to contain
967	967	identical terms for the portion of the value of the property that is
968	968	to be exempt or for the duration of the exemption as tax abatement
969	969	agreements entered into with the owners of property in the
970	970	reinvestment zone under another provision of this section.
971	971	SECTION 42. Section 312.210(b), Tax Code, is amended to
972	972	read as follows:
973	973	(b) A tax abatement agreement with the owner of real
974	974	property [or tangible personal property] that is located in the
975	975	reinvestment zone described by Subsection (a) and in a school
976	976	district that has a local revenue level that does not exceed the
977	977	level established under Section 48.257, Education Code, must exempt
978	978	from taxation:
979	979	(1) the portion of the value of the property in the
980	980	amount specified in the joint agreement among the municipality,
981	981	county, and junior college district; and
982	982	(2) an amount equal to 10 percent of the maximum
983	983	portion of the value of the property that may under Section
984	984	312.204(a) be otherwise exempted from taxation.
985	985	SECTION 43. Section 312.211(a), Tax Code, is amended to
986	986	read as follows:
987	987	(a) This section applies only to [:
988	988	[(1)] real property:
989	989	(1) [(A)] that is located in a reinvestment zone;
990	990	(2) [(B)] that is not in an improvement project
991	991	financed by tax increment bonds; and
992	992	(3) [(C)] that is the subject of a voluntary cleanup
993	993	agreement under Section 361.606, Health and Safety Code [; and
994	994	[(2) tangible personal property located on the real
995	995	property].
996	996	SECTION 44. Sections 312.402(a), (a-1), and (a-3), Tax
997	997	Code, are amended to read as follows:
998	998	(a) The commissioners court may execute a tax abatement
999	999	agreement with the owner of taxable real property located in a
1000	1000	reinvestment zone designated under this subchapter [or with the
1001	1001	owner of tangible personal property located on real property in a
1002	1002	reinvestment zone] to exempt from taxation all or a portion of the
1003	1003	value of the real property [, all or a portion of the value of the
1004	1004	tangible personal property located on the real property, or all or a
1005	1005	portion of the value of both].
1006	1006	(a-1) The commissioners court may execute a tax abatement
1007	1007	agreement with the owner of a leasehold interest in tax-exempt real
1008	1008	property located in a reinvestment zone designated under this
1009	1009	subchapter to exempt all or a portion of the value of the leasehold
1010	1010	interest in the real property. The court may execute a tax
1011	1011	abatement agreement with the owner of [tangible personal property
1012	1012	or] an improvement located on tax-exempt real property that is
1013	1013	located in a designated reinvestment zone to exempt all or a portion
1014	1014	of the value of the [tangible personal property or] improvement
1015	1015	located on the real property.
1016	1016	(a-3) The commissioners court may execute a tax abatement
1017	1017	agreement with a lessee of taxable real property located in a
1018	1018	reinvestment zone designated under this subchapter to exempt from
1019	1019	taxation all or a portion of the value of the fixtures,
1020	1020	improvements, or other real property owned by the lessee and
1021	1021	located on the property that is subject to the lease [, all or a
1022	1022	portion of the value of tangible personal property owned by the
1023	1023	lessee and located on the real property that is the subject of the
1024	1024	lease, or all or a portion of the value of both the fixtures,
1025	1025	improvements, or other real property and the tangible personal
1026	1026	property described by this subsection].
1027	1027	SECTION 45. Section 71.041(5), Agriculture Code, is amended
1028	1028	to read as follows:
1029	1029	(5) "Nursery stock weather protection unit" means a
1030	1030	plant cover consisting of a series of removable, portable metal
1031	1031	hoops, covered by nonreusable plastic sheeting, shade cloth, or
1032	1032	other similar removable material, used exclusively for protecting
1033	1033	nursery products from weather elements. A nursery stock weather
1034	1034	protection unit is an implement of husbandry for all purposes[,
1035	1035	including Article VIII, Section 19a, of the Texas Constitution].
1036	1036	SECTION 46. Section 93.001(2), Business & Commerce Code, is
1037	1037	amended to read as follows:
1038	1038	(2) "Heavy equipment" means self-propelled,
1039	1039	self-powered, or pull-type equipment, including farm equipment or a
1040	1040	diesel engine, that weighs at least 1,500 pounds and is intended to
1041	1041	be used for agricultural, construction, industrial, maritime,
1042	1042	mining, or forestry uses. The term does not include a motor
1043	1043	vehicle that is required by:
1044	1044	(A) Chapter 501, Transportation Code, to be
1045	1045	titled; or
1046	1046	(B) Chapter 502, Transportation Code, to be
1047	1047	registered [has the meaning assigned by Section 23.1241, Tax Code].
1048	1048	SECTION 47. Sections 89.003(a) and (b), Finance Code, are
1049	1049	amended to read as follows:
1050	1050	(a) Each association and each federal association shall
1051	1051	render for ad valorem taxation all of its personal property, other
1052	1052	than tangible personal property [furniture, fixtures, equipment,
1053	1053	and automobiles], as a whole at the value remaining after deducting
1054	1054	the following from the total value of its entire assets:
1055	1055	(1) all debts that it owes;
1056	1056	(2) all tax-free securities that it owns;
1057	1057	(3) its loss reserves and surplus;
1058	1058	(4) its savings liability; [and]
1059	1059	(5) the appraised value of its [furniture, fixtures,
1060	1060	and] real property; and
1061	1061	(6) the value of its tangible personal property.
1062	1062	(b) The association or federal association shall render the
1063	1063	personal property, other than tangible personal property
1064	1064	[furniture, fixtures, equipment, and automobiles], to the chief
1065	1065	appraiser of the appraisal district in the county in which its
1066	1066	principal office is located.
1067	1067	SECTION 48. Sections 403.302(d) and (i), Government Code,
1068	1068	as effective until January 1, 2027, are amended to read as follows:
1069	1069	(d) For the purposes of this section, "taxable value" means
1070	1070	the market value of all taxable property less:
1071	1071	(1) the total dollar amount of any residence homestead
1072	1072	exemptions lawfully granted under Section 11.13(b) or (c), Tax
1073	1073	Code, in the year that is the subject of the study for each school
1074	1074	district;
1075	1075	(2) one-half of the total dollar amount of any
1076	1076	residence homestead exemptions granted under Section 11.13(n), Tax
1077	1077	Code, in the year that is the subject of the study for each school
1078	1078	district;
1079	1079	(3) the total dollar amount of any exemptions granted
1080	1080	before May 31, 1993, within a reinvestment zone under agreements
1081	1081	authorized by Chapter 312, Tax Code;
1082	1082	(4) subject to Subsection (e), the total dollar amount
1083	1083	of any captured appraised value of property that:
1084	1084	(A) is within a reinvestment zone created on or
1085	1085	before May 31, 1999, or is proposed to be included within the
1086	1086	boundaries of a reinvestment zone as the boundaries of the zone and
1087	1087	the proposed portion of tax increment paid into the tax increment
1088	1088	fund by a school district are described in a written notification
1089	1089	provided by the municipality or the board of directors of the zone
1090	1090	to the governing bodies of the other taxing units in the manner
1091	1091	provided by former Section 311.003(e), Tax Code, before May 31,
1092	1092	1999, and within the boundaries of the zone as those boundaries
1093	1093	existed on September 1, 1999, including subsequent improvements to
1094	1094	the property regardless of when made;
1095	1095	(B) generates taxes paid into a tax increment
1096	1096	fund created under Chapter 311, Tax Code, under a reinvestment zone
1097	1097	financing plan approved under Section 311.011(d), Tax Code, on or
1098	1098	before September 1, 1999; and
1099	1099	(C) is eligible for tax increment financing under
1100	1100	Chapter 311, Tax Code;
1101	1101	(5) the total dollar amount of any captured appraised
1102	1102	value of property that:
1103	1103	(A) is within a reinvestment zone:
1104	1104	(i) created on or before December 31, 2008,
1105	1105	by a municipality with a population of less than 18,000; and
1106	1106	(ii) the project plan for which includes
1107	1107	the alteration, remodeling, repair, or reconstruction of a
1108	1108	structure that is included on the National Register of Historic
1109	1109	Places and requires that a portion of the tax increment of the zone
1110	1110	be used for the improvement or construction of related facilities
1111	1111	or for affordable housing;
1112	1112	(B) generates school district taxes that are paid
1113	1113	into a tax increment fund created under Chapter 311, Tax Code; and
1114	1114	(C) is eligible for tax increment financing under
1115	1115	Chapter 311, Tax Code;
1116	1116	(6) [the total dollar amount of any exemptions granted
1117	1117	under Section 11.251 or 11.253, Tax Code;
1118	1118	[(7)] the difference between the comptroller's
1119	1119	estimate of the market value and the productivity value of land that
1120	1120	qualifies for appraisal on the basis of its productive capacity,
1121	1121	except that the productivity value estimated by the comptroller may
1122	1122	not exceed the fair market value of the land;
1123	1123	(7) [(8)] the portion of the appraised value of
1124	1124	residence homesteads of individuals who receive a tax limitation
1125	1125	under Section 11.26, Tax Code, on which school district taxes are
1126	1126	not imposed in the year that is the subject of the study, calculated
1127	1127	as if the residence homesteads were appraised at the full value
1128	1128	required by law;
1129	1129	(8) [(9)] a portion of the market value of property
1130	1130	not otherwise fully taxable by the district at market value because
1131	1131	of action required by statute or the constitution of this state[,
1132	1132	other than Section 11.311, Tax Code,] that, if the tax rate adopted
1133	1133	by the district is applied to it, produces an amount equal to the
1134	1134	difference between the tax that the district would have imposed on
1135	1135	the property if the property were fully taxable at market value and
1136	1136	the tax that the district is actually authorized to impose on the
1137	1137	property, if this subsection does not otherwise require that
1138	1138	portion to be deducted;
1139	1139	(9) [(10) the market value of all tangible personal
1140	1140	property, other than manufactured homes, owned by a family or
1141	1141	individual and not held or used for the production of income;
1142	1142	[(11)] the appraised value of property the collection
1143	1143	of delinquent taxes on which is deferred under Section 33.06, Tax
1144	1144	Code;
1145	1145	(10) [(12)] the portion of the appraised value of
1146	1146	property the collection of delinquent taxes on which is deferred
1147	1147	under Section 33.065, Tax Code;
1148	1148	(11) [(13)] the amount by which the market value of
1149	1149	property to which Section 23.23 or 23.231, Tax Code, applies
1150	1150	exceeds the appraised value of that property as calculated under
1151	1151	Section 23.23 or 23.231, Tax Code, as applicable; and
1152	1152	(12) [(14)] the total dollar amount of any exemptions
1153	1153	granted under Section 11.35, Tax Code.
1154	1154	(i) If the comptroller determines in the study that the
1155	1155	market value of property in a school district as determined by the
1156	1156	appraisal district that appraises property for the school district,
1157	1157	less the total of the amounts and values listed in Subsection (d) as
1158	1158	determined by that appraisal district, is valid, the comptroller,
1159	1159	in determining the taxable value of property in the school district
1160	1160	under Subsection (d), shall for purposes of Subsection (d)(11)
1161	1161	[(d)(13)] subtract from the market value as determined by the
1162	1162	appraisal district of properties to which Section 23.23 or 23.231,
1163	1163	Tax Code, applies the amount by which that amount exceeds the
1164	1164	appraised value of those properties as calculated by the appraisal
1165	1165	district under Section 23.23 or 23.231, Tax Code, as
1166	1166	applicable. If the comptroller determines in the study that the
1167	1167	market value of property in a school district as determined by the
1168	1168	appraisal district that appraises property for the school district,
1169	1169	less the total of the amounts and values listed in Subsection (d) as
1170	1170	determined by that appraisal district, is not valid, the
1171	1171	comptroller, in determining the taxable value of property in the
1172	1172	school district under Subsection (d), shall for purposes of
1173	1173	Subsection (d)(11) [(d)(13)] subtract from the market value as
1174	1174	estimated by the comptroller of properties to which Section 23.23
1175	1175	or 23.231, Tax Code, applies the amount by which that amount exceeds
1176	1176	the appraised value of those properties as calculated by the
1177	1177	appraisal district under Section 23.23 or 23.231, Tax Code, as
1178	1178	applicable.
1179	1179	SECTION 49. Sections 403.302(d) and (i), Government Code,
1180	1180	as effective January 1, 2027, are amended to read as follows:
1181	1181	(d) For the purposes of this section, "taxable value" means
1182	1182	the market value of all taxable property less:
1183	1183	(1) the total dollar amount of any residence homestead
1184	1184	exemptions lawfully granted under Section 11.13(b) or (c), Tax
1185	1185	Code, in the year that is the subject of the study for each school
1186	1186	district;
1187	1187	(2) one-half of the total dollar amount of any
1188	1188	residence homestead exemptions granted under Section 11.13(n), Tax
1189	1189	Code, in the year that is the subject of the study for each school
1190	1190	district;
1191	1191	(3) the total dollar amount of any exemptions granted
1192	1192	before May 31, 1993, within a reinvestment zone under agreements
1193	1193	authorized by Chapter 312, Tax Code;
1194	1194	(4) subject to Subsection (e), the total dollar amount
1195	1195	of any captured appraised value of property that:
1196	1196	(A) is within a reinvestment zone created on or
1197	1197	before May 31, 1999, or is proposed to be included within the
1198	1198	boundaries of a reinvestment zone as the boundaries of the zone and
1199	1199	the proposed portion of tax increment paid into the tax increment
1200	1200	fund by a school district are described in a written notification
1201	1201	provided by the municipality or the board of directors of the zone
1202	1202	to the governing bodies of the other taxing units in the manner
1203	1203	provided by former Section 311.003(e), Tax Code, before May 31,
1204	1204	1999, and within the boundaries of the zone as those boundaries
1205	1205	existed on September 1, 1999, including subsequent improvements to
1206	1206	the property regardless of when made;
1207	1207	(B) generates taxes paid into a tax increment
1208	1208	fund created under Chapter 311, Tax Code, under a reinvestment zone
1209	1209	financing plan approved under Section 311.011(d), Tax Code, on or
1210	1210	before September 1, 1999; and
1211	1211	(C) is eligible for tax increment financing under
1212	1212	Chapter 311, Tax Code;
1213	1213	(5) the total dollar amount of any captured appraised
1214	1214	value of property that:
1215	1215	(A) is within a reinvestment zone:
1216	1216	(i) created on or before December 31, 2008,
1217	1217	by a municipality with a population of less than 18,000; and
1218	1218	(ii) the project plan for which includes
1219	1219	the alteration, remodeling, repair, or reconstruction of a
1220	1220	structure that is included on the National Register of Historic
1221	1221	Places and requires that a portion of the tax increment of the zone
1222	1222	be used for the improvement or construction of related facilities
1223	1223	or for affordable housing;
1224	1224	(B) generates school district taxes that are paid
1225	1225	into a tax increment fund created under Chapter 311, Tax Code; and
1226	1226	(C) is eligible for tax increment financing under
1227	1227	Chapter 311, Tax Code;
1228	1228	(6) [the total dollar amount of any exemptions granted
1229	1229	under Section 11.251 or 11.253, Tax Code;
1230	1230	[(7)] the difference between the comptroller's
1231	1231	estimate of the market value and the productivity value of land that
1232	1232	qualifies for appraisal on the basis of its productive capacity,
1233	1233	except that the productivity value estimated by the comptroller may
1234	1234	not exceed the fair market value of the land;
1235	1235	(7) [(8)] the portion of the appraised value of
1236	1236	residence homesteads of individuals who receive a tax limitation
1237	1237	under Section 11.26, Tax Code, on which school district taxes are
1238	1238	not imposed in the year that is the subject of the study, calculated
1239	1239	as if the residence homesteads were appraised at the full value
1240	1240	required by law;
1241	1241	(8) [(9)] a portion of the market value of property
1242	1242	not otherwise fully taxable by the district at market value because
1243	1243	of action required by statute or the constitution of this state[,
1244	1244	other than Section 11.311, Tax Code,] that, if the tax rate adopted
1245	1245	by the district is applied to it, produces an amount equal to the
1246	1246	difference between the tax that the district would have imposed on
1247	1247	the property if the property were fully taxable at market value and
1248	1248	the tax that the district is actually authorized to impose on the
1249	1249	property, if this subsection does not otherwise require that
1250	1250	portion to be deducted;
1251	1251	(9) [(10) the market value of all tangible personal
1252	1252	property, other than manufactured homes, owned by a family or
1253	1253	individual and not held or used for the production of income;
1254	1254	[(11)] the appraised value of property the collection
1255	1255	of delinquent taxes on which is deferred under Section 33.06, Tax
1256	1256	Code;
1257	1257	(10) [(12)] the portion of the appraised value of
1258	1258	property the collection of delinquent taxes on which is deferred
1259	1259	under Section 33.065, Tax Code;
1260	1260	(11) [(13)] the amount by which the market value of a
1261	1261	residence homestead to which Section 23.23, Tax Code, applies
1262	1262	exceeds the appraised value of that property as calculated under
1263	1263	that section; and
1264	1264	(12) [(14)] the total dollar amount of any exemptions
1265	1265	granted under Section 11.35, Tax Code.
1266	1266	(i) If the comptroller determines in the study that the
1267	1267	market value of property in a school district as determined by the
1268	1268	appraisal district that appraises property for the school district,
1269	1269	less the total of the amounts and values listed in Subsection (d) as
1270	1270	determined by that appraisal district, is valid, the comptroller,
1271	1271	in determining the taxable value of property in the school district
1272	1272	under Subsection (d), shall for purposes of Subsection (d)(11)
1273	1273	[(d)(13)] subtract from the market value as determined by the
1274	1274	appraisal district of residence homesteads to which Section 23.23,
1275	1275	Tax Code, applies the amount by which that amount exceeds the
1276	1276	appraised value of those properties as calculated by the appraisal
1277	1277	district under Section 23.23, Tax Code. If the comptroller
1278	1278	determines in the study that the market value of property in a
1279	1279	school district as determined by the appraisal district that
1280	1280	appraises property for the school district, less the total of the
1281	1281	amounts and values listed in Subsection (d) as determined by that
1282	1282	appraisal district, is not valid, the comptroller, in determining
1283	1283	the taxable value of property in the school district under
1284	1284	Subsection (d), shall for purposes of Subsection (d)(11) [(d)(13)]
1285	1285	subtract from the market value as estimated by the comptroller of
1286	1286	residence homesteads to which Section 23.23, Tax Code, applies the
1287	1287	amount by which that amount exceeds the appraised value of those
1288	1288	properties as calculated by the appraisal district under Section
1289	1289	23.23, Tax Code.
1290	1290	SECTION 50. Section 403.602(9), Government Code, as added
1291	1291	by Chapter 377 (H.B. 5), Acts of the 88th Legislature, Regular
1292	1292	Session, 2023, is amended to read as follows:
1293	1293	(9) "Eligible property" means property that:
1294	1294	(A) is used as part of an eligible project that is
1295	1295	wholly owned by an applicant or leased by an applicant under a
1296	1296	capitalized lease; and
1297	1297	(B) consists of[:
1298	1298	[(A)] a new building or expansion of an existing
1299	1299	building, including a permanent, nonremovable component of a
1300	1300	building, that is:
1301	1301	(i) constructed after the date the
1302	1302	agreement pertaining to the project is entered into; and
1303	1303	(ii) located in an area designated as a
1304	1304	reinvestment zone under Chapter 311 or 312, Tax Code, or as an
1305	1305	enterprise zone under Chapter 2303 of this code, at the time the
1306	1306	agreement pertaining to the project is entered into[; or
1307	1307	[(B) tangible personal property, other than
1308	1308	inventory, first located in the zone described by Paragraph (A)(ii)
1309	1309	after the date the agreement pertaining to the project is entered
1310	1310	into].
1311	1311	SECTION 51. Section 503.038(a), Transportation Code, as
1312	1312	effective July 1, 2025, is amended to read as follows:
1313	1313	(a) The department may cancel a dealer's general
1314	1314	distinguishing number if the dealer:
1315	1315	(1) falsifies or forges a title document, including an
1316	1316	affidavit making application for a certified copy of a title;
1317	1317	(2) files a false or forged tax document, including a
1318	1318	sales tax affidavit;
1319	1319	(3) fails to take assignment of any basic evidence of
1320	1320	ownership, including a certificate of title or manufacturer's
1321	1321	certificate, for a vehicle the dealer acquires;
1322	1322	(4) fails to assign any basic evidence of ownership,
1323	1323	including a certificate of title or manufacturer's certificate, for
1324	1324	a vehicle the dealer sells;
1325	1325	(5) uses or permits the use of a dealer's license plate
1326	1326	on a vehicle that the dealer does not own or control or that is not
1327	1327	in stock and offered for sale;
1328	1328	(6) makes a material misrepresentation in an
1329	1329	application or other information filed with the department;
1330	1330	(7) fails to maintain the qualifications for a general
1331	1331	distinguishing number;
1332	1332	(8) fails to provide to the department within 30 days
1333	1333	after the date of demand by the department satisfactory and
1334	1334	reasonable evidence that the person is regularly and actively
1335	1335	engaged in business as a wholesale or retail dealer;
1336	1336	(9) has been licensed for at least 12 months and has
1337	1337	not assigned at least five vehicles during the previous 12-month
1338	1338	period;
1339	1339	(10) [has failed to demonstrate compliance with
1340	1340	Sections 23.12, 23.121, and 23.122, Tax Code;
1341	1341	[(11)] uses or allows the use of the dealer's general
1342	1342	distinguishing number or the location for which the general
1343	1343	distinguishing number is issued to avoid the requirements of this
1344	1344	chapter; or
1345	1345	(11) [(12)] otherwise violates this chapter or a rule
1346	1346	adopted under this chapter.
1347	1347	SECTION 52. (a) The following provisions of the Tax Code
1348	1348	are repealed:
1349	1349	(1) Section 6.24(c);
1350	1350	(2) Sections 11.01(c), (d), and (e);
1351	1351	(3) Section 11.11(h);
1352	1352	(4) Section 11.14;
1353	1353	(5) Section 11.141;
1354	1354	(6) Section 11.145;
1355	1355	(7) Section 11.15;
1356	1356	(8) Section 11.16;
1357	1357	(9) Section 11.161;
1358	1358	(10) Section 11.23(f);
1359	1359	(11) Section 11.25;
1360	1360	(12) Section 11.251;
1361	1361	(13) Section 11.252;
1362	1362	(14) Section 11.253;
1363	1363	(15) Section 11.254;
1364	1364	(16) Section 11.27(a-1);
1365	1365	(17) Section 11.271;
1366	1366	(18) Section 11.311;
1367	1367	(19) Section 11.315;
1368	1368	(20) Section 11.33;
1369	1369	(21) Section 11.36, as added by Chapter 364 (S.B.
1370	1370	2289), Acts of the 88th Legislature, Regular Session, 2023;
1371	1371	(22) Section 11.437;
1372	1372	(23) Section 11.4391;
1373	1373	(24) Section 21.02;
1374	1374	(25) Section 21.021;
1375	1375	(26) Section 21.03;
1376	1376	(27) Section 21.031;
1377	1377	(28) Section 21.04;
1378	1378	(29) Section 21.05;
1379	1379	(30) Section 21.055;
1380	1380	(31) Section 21.07;
1381	1381	(32) Section 21.09;
1382	1382	(33) Section 21.10;
1383	1383	(34) Sections 22.01(e), (i), (j), (k), and (m);
1384	1384	(35) Sections 22.04(b), (c), and (d);
1385	1385	(36) Sections 22.07(a) and (b);
1386	1386	(37) Section 23.121;
1387	1387	(38) Section 23.1211;
1388	1388	(39) Section 23.122;
1389	1389	(40) Section 23.123;
1390	1390	(41) Section 23.124;
1391	1391	(42) Section 23.1241;
1392	1392	(43) Section 23.1242;
1393	1393	(44) Section 23.1243;
1394	1394	(45) Section 23.125;
1395	1395	(46) Section 23.126;
1396	1396	(47) Section 23.127;
1397	1397	(48) Section 23.128;
1398	1398	(49) Section 23.129;
1399	1399	(50) Section 23.24;
1400	1400	(51) Chapter 24;
1401	1401	(52) Section 25.25(c-1);
1402	1402	(53) Section 33.11;
1403	1403	(54) Section 41.413(a);
1404	1404	(55) Section 41.47(c-1);
1405	1405	(56) Section 42.03; and
1406	1406	(57) Section 42.05.
1407	1407	(b) Sections 49.302(b) and 49.304, Education Code, are
1408	1408	repealed.
1409	1409	(c) Section 89.003(c), Finance Code, is repealed.
1410	1410	(d) Sections 379B.011(c), (d), and (e) and 507.201(b),
1411	1411	Local Government Code, are repealed.
1412	1412	(e) Sections 3501.004(c), (d), and (e), Special District
1413	1413	Local Laws Code, are repealed.
1414	1414	SECTION 53. Sections 23.121, 23.122, 23.123, 23.124,
1415	1415	23.125, 23.126, 23.127, and 23.128, Tax Code, as repealed by this
1416	1416	Act, apply only to an offense committed before the effective date of
1417	1417	this Act. An offense committed before the effective date of this Act
1418	1418	is governed by the law in effect on the date the offense was
1419	1419	committed, and the former law is continued in effect for that
1420	1420	purpose. For purposes of this section, an offense was committed
1421	1421	before the effective date of this Act if any element of the offense
1422	1422	occurred before that date.
1423	1423	SECTION 54. The changes made to Section 25.25, Tax Code, by
1424	1424	this Act apply only to a motion to correct an appraisal roll filed
1425	1425	on or after the effective date of this Act. A motion to correct an
1426	1426	appraisal roll filed before the effective date of this Act is
1427	1427	governed by the law in effect on the date the motion was filed, and
1428	1428	the former law is continued in effect for that purpose.
1429	1429	SECTION 55. Sections 403.302(d) and (i), Government Code, as
1430	1430	amended by this Act, apply only to the determination of the total
1431	1431	taxable value of property in a school district for a tax year that
1432	1432	begins on or after the effective date of this Act. The determination
1433	1433	of the total taxable value of property in a school district for a
1434	1434	tax year that begins before the effective date of this Act is
1435	1435	governed by the law in effect immediately before that date, and the
1436	1436	former law is continued in effect for that purpose.
1437	1437	SECTION 56. Notwithstanding the changes in law made by this
1438	1438	Act to the provisions of the Tax Code, Agriculture Code, Business &
1439	1439	Commerce Code, Finance Code, Government Code, and Transportation
1440	1440	Code amended by this Act and the repeal by this Act of provisions of
1441	1441	the Tax Code and Finance Code, each of those provisions, as it
1442	1442	existed immediately before January 1, 2026, is continued in effect
1443	1443	for the purpose of the levy and collection of an ad valorem tax on
1444	1444	tangible personal property imposed:
1445	1445	(1) before January 1, 2026; or
1446	1446	(2) pursuant to Section 1(b-1), Article VIII, Texas
1447	1447	Constitution.
1448	1448	SECTION 57. This Act takes effect January 1, 2026, but only
1449	1449	if the constitutional amendment proposed by the 89th Legislature,
1450	1450	Regular Session, 2025, exempting tangible personal property from ad
1451	1451	valorem taxation is approved by the voters. If that amendment is
1452	1452	not approved by the voters, this Act has no effect.