Texas 2025 - 89th Regular

Texas House Bill HB4360 Compare Versions

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

Old	New	Differences
1	1	89R13329 RDS-D
2	2	By: Money H.B. No. 4360
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	11.37 [11.36], once allowed, need not be claimed in subsequent
391	391	years, and except as otherwise provided by Subsection (e), the
392	392	exemption applies to the property until it changes ownership or the
393	393	person's qualification for the exemption changes. However, except
394	394	as 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. Section 26.012, Tax Code, is amended by
617	617	amending Subdivisions (6), (15), and (18) and adding Subdivision
618	618	(13-a) to read as follows:
619	619	(6) "Current total value" means the total taxable
620	620	value of property listed on the appraisal roll for the current year,
621	621	including all appraisal roll supplements and corrections as of the
622	622	date of the calculation, less the taxable value of property
623	623	exempted for the current tax year for the first time under Section
624	624	11.31 [or 11.315], except that:
625	625	(A) the current total value for a school district
626	626	excludes:
627	627	(i) the total value of homesteads that
628	628	qualify for a tax limitation as provided by Section 11.26;
629	629	(ii) new property value of property that is
630	630	subject to an agreement entered into under former Subchapter B or C,
631	631	Chapter 313; and
632	632	(iii) new property value of property that
633	633	is subject to an agreement entered into under Subchapter T, Chapter
634	634	403, Government Code; and
635	635	(B) the current total value for a county,
636	636	municipality, or junior college district excludes the total value
637	637	of homesteads that qualify for a tax limitation provided by Section
638	638	11.261.
639	639	(13-a) "Last year's tangible personal property levy"
640	640	means the amount of taxes levied in the preceding year on property
641	641	value that was taxable in the preceding year but is not taxable in
642	642	the current year because the property is exempt in the current year
643	643	under Section 11.015. This subdivision expires January 1, 2027.
644	644	(15) "Lost property levy" means the amount of taxes
645	645	levied in the preceding year on property value that was taxable in
646	646	the preceding year but is not taxable in the current year because
647	647	the property is exempt in the current year under a provision of this
648	648	code other than Section [11.251, 11.253, or] 11.35, the property
649	649	has qualified for special appraisal under Chapter 23 in the current
650	650	year, or the property is located in territory that has ceased to be
651	651	a part of the taxing unit since the preceding year.
652	652	(18) "No-new-revenue maintenance and operations rate"
653	653	means a rate expressed in dollars per $100 of taxable value
654	654	calculated as follows:
655	655	(A) for a taxing unit other than a school
656	656	district, the rate calculated according to the following formula:
657	657	NO-NEW-REVENUE MAINTENANCE AND OPERATIONS RATE = (LAST
658	658	YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST YEAR'S JUNIOR COLLEGE LEVY
659	659	- LAST YEAR'S TANGIBLE PERSONAL PROPERTY LEVY) / (CURRENT TOTAL
660	660	VALUE - NEW PROPERTY VALUE)
661	661	; or
662	662	(B) for a school district, the rate calculated as
663	663	provided by Section 44.004(c)(5)(A)(ii)(a), Education Code.
664	664	SECTION 31. Effective January 1, 2027, Section 26.012(18),
665	665	Tax Code, is amended to read as follows:
666	666	(18) "No-new-revenue maintenance and operations rate"
667	667	means a rate expressed in dollars per $100 of taxable value
668	668	calculated as follows:
669	669	(A) for a taxing unit other than a school
670	670	district, the rate calculated according to the following formula:
671	671	NO-NEW-REVENUE MAINTENANCE AND OPERATIONS RATE = (LAST
672	672	YEAR'S LEVY - LAST YEAR'S DEBT LEVY - LAST YEAR'S JUNIOR COLLEGE
673	673	LEVY) / (CURRENT TOTAL VALUE - NEW PROPERTY VALUE)
674	674	; or
675	675	(B) for a school district, the rate calculated as
676	676	provided by Section 44.004(c)(5)(A)(ii)(a), Education Code.
677	677	SECTION 32. Section 26.09(b), Tax Code, is amended to read
678	678	as follows:
679	679	(b) [The county assessor-collector shall add the properties
680	680	and their values certified to him as provided by Chapter 24 of this
681	681	code to the appraisal roll for county tax purposes.] The county
682	682	assessor-collector shall use the appraisal roll certified to the
683	683	county assessor-collector [him] as provided by Section 26.01 [with
684	684	the added properties and values] to calculate county taxes.
685	685	SECTION 33. Section 31.032(a), Tax Code, is amended to read
686	686	as follows:
687	687	(a) This section applies only to:
688	688	(1) real property that:
689	689	(A) is:
690	690	(i) the residence homestead of the owner or
691	691	consists of property that is used for residential purposes and that
692	692	has fewer than five living units; or
693	693	(ii) owned or leased by a business entity
694	694	that had not more than the amount calculated as provided by
695	695	Subsection (h) in gross receipts in the entity's most recent
696	696	federal tax year or state franchise tax annual period, according to
697	697	the applicable federal income tax return or state franchise tax
698	698	report of the entity;
699	699	(B) is located in a disaster area or emergency
700	700	area; and
701	701	(C) has been damaged as a direct result of the
702	702	disaster or emergency; and
703	703	(2) [tangible personal property that is owned or
704	704	leased by a business entity described by Subdivision (1)(A)(ii);
705	705	and
706	706	[(3)] taxes that are imposed on the property by a
707	707	taxing unit before the first anniversary of the disaster or
708	708	emergency.
709	709	SECTION 34. Section 31.033(b), Tax Code, is amended to read
710	710	as follows:
711	711	(b) This section applies only to:
712	712	(1) real property that:
713	713	(A) is owned or leased by a business entity that
714	714	had not more than the amount calculated as provided by Section
715	715	31.032(h) in gross receipts in the entity's most recent federal tax
716	716	year or state franchise tax annual period, according to the
717	717	applicable federal income tax return or state franchise tax report
718	718	of the entity;
719	719	(B) is located in a disaster area or emergency
720	720	area; and
721	721	(C) has not been damaged as a direct result of the
722	722	disaster or emergency; and
723	723	(2) [tangible personal property that is owned or
724	724	leased by a business entity described by Subdivision (1)(A); and
725	725	[(3)] taxes that are imposed on the property by a
726	726	taxing unit before the first anniversary of the disaster or
727	727	emergency.
728	728	SECTION 35. Section 41.44(a), Tax Code, is amended to read
729	729	as follows:
730	730	(a) Except as provided by Subsections (b), (c), (c-1), and
731	731	(c-2), to be entitled to a hearing and determination of a protest,
732	732	the property owner initiating the protest must file a written
733	733	notice of the protest with the appraisal review board having
734	734	authority to hear the matter protested:
735	735	(1) not later than May 15 or the 30th day after the
736	736	date that notice to the property owner was delivered to the property
737	737	owner as provided by Section 25.19, whichever is later;
738	738	(2) in the case of a protest of a change in the
739	739	appraisal records ordered as provided by Subchapter A of this
740	740	chapter or by Chapter 25, not later than the 30th day after the date
741	741	notice of the change is delivered to the property owner;
742	742	(3) in the case of a determination that a change in the
743	743	use of land appraised under Subchapter C, D, E, or H, Chapter 23,
744	744	has occurred, not later than the 30th day after the date the notice
745	745	of the determination is delivered to the property owner; or
746	746	(4) [in the case of a determination of eligibility for
747	747	a refund under Section 23.1243, not later than the 30th day after
748	748	the date the notice of the determination is delivered to the
749	749	property owner; or
750	750	[(5)] in the case of a protest of the modification or
751	751	denial of an application for an exemption under Section 11.35, or
752	752	the determination of an appropriate damage assessment rating for an
753	753	item of qualified property under that section, not later than the
754	754	30th day after the date the property owner receives the notice
755	755	required under Section 11.45(e).
756	756	SECTION 36. Section 42.01, Tax Code, is amended to read as
757	757	follows:
758	758	Sec. 42.01. RIGHT OF APPEAL BY PROPERTY OWNER. (a) A
759	759	property owner is entitled to appeal[:
760	760	[(1)] an order of the appraisal review board
761	761	determining:
762	762	(1) [(A)] a protest by the property owner as provided
763	763	by Subchapter C of Chapter 41;
764	764	(2) [(B)] a motion filed under Section 25.25;
765	765	(3) [(C)] that the property owner has forfeited the
766	766	right to a final determination of a motion filed under Section 25.25
767	767	or of a protest under Section 41.411 for failing to comply with the
768	768	prepayment requirements of Section 25.26 or 41.4115, as applicable;
769	769	or
770	770	(4) [(D) eligibility for a refund requested under
771	771	Section 23.1243; or
772	772	[(E)] that the appraisal review board lacks
773	773	jurisdiction to finally determine a protest by the property owner
774	774	under Subchapter C, Chapter 41, or a motion filed by the property
775	775	owner under Section 25.25 because the property owner failed to
776	776	comply with a requirement of Subchapter C, Chapter 41, or Section
777	777	25.25, as applicable[; or
778	778	[(2) an order of the comptroller issued as provided by
779	779	Subchapter B, Chapter 24, apportioning among the counties the
780	780	appraised value of railroad rolling stock owned by the property
781	781	owner].
782	782	(b) A property owner who establishes that the owner did not
783	783	forfeit the right to a final determination of a motion or of a
784	784	protest in an appeal under Subsection (a)(3) [(a)(1)(C)] is
785	785	entitled to a final determination of the court, as applicable:
786	786	(1) of the motion filed under Section 25.25; or
787	787	(2) of the protest under Section 41.411 of the failure
788	788	of the chief appraiser or appraisal review board to provide or
789	789	deliver a notice to which the property owner is entitled, and, if
790	790	failure to provide or deliver the notice is established, of a
791	791	protest made by the property owner on any other grounds of protest
792	792	authorized by this title relating to the property to which the
793	793	notice applies.
794	794	(c) A property owner who establishes that the appraisal
795	795	review board had jurisdiction to issue a final determination of the
796	796	protest by the property owner under Subchapter C, Chapter 41, or of
797	797	the motion filed by the property owner under Section 25.25 in an
798	798	appeal under Subsection (a)(4) [(a)(1)(E)] of this section is
799	799	entitled to a final determination by the court of the protest under
800	800	Subchapter C, Chapter 41, or of the motion filed under Section
801	801	25.25. A final determination of a protest under Subchapter C,
802	802	Chapter 41, by the court under this subsection may be on any ground
803	803	of protest authorized by this title applicable to the property that
804	804	is the subject of the protest, regardless of whether the property
805	805	owner included the ground in the property owner's notice of
806	806	protest.
807	807	SECTION 37. Section 42.21(b), Tax Code, is amended to read
808	808	as follows:
809	809	(b) A petition for review brought under Section 42.02 must
810	810	be brought against the owner of the property involved in the appeal.
811	811	A petition for review brought under Section 42.031 must be brought
812	812	against the appraisal district and against the owner of the
813	813	property involved in the appeal. [A petition for review brought
814	814	under Section 42.01(a)(2) or 42.03 must be brought against the
815	815	comptroller.] Any other petition for review under this chapter
816	816	must be brought against the appraisal district. A petition for
817	817	review may not be brought against the appraisal review board. An
818	818	appraisal district may hire an attorney that represents the
819	819	district to represent the appraisal review board established for
820	820	the district to file an answer and obtain a dismissal of a suit
821	821	filed against the appraisal review board in violation of this
822	822	subsection.
823	823	SECTION 38. Section 42.22, Tax Code, as amended by Chapters
824	824	667 (S.B. 548) and 1033 (H.B. 301), Acts of the 73rd Legislature,
825	825	Regular Session, 1993, is reenacted and amended to read as follows:
826	826	Sec. 42.22. VENUE. (a) Except as provided by Subsection
827	827	[Subsections] (b) of this section [and (c),] and by Section 42.221,
828	828	venue is in the county in which the appraisal review board that
829	829	issued the order appealed is located.
830	830	(b) Venue of an action brought under Section 42.01(a)
831	831	[42.01(1)] is in the county in which the property is located or in
832	832	the county in which the appraisal review board that issued the order
833	833	is located.
834	834	[(c) Venue is in Travis County if the order appealed was
835	835	issued by the comptroller.]
836	836	SECTION 39. Sections 151.356(a) and (c), Tax Code, are
837	837	amended to read as follows:
838	838	(a) In this section:
839	839	(1) "Environmental protection agency of the United
840	840	States" includes:
841	841	(A) the United States Department of the Interior
842	842	and any agency, bureau, or other entity established in that
843	843	department, including the Bureau of Safety and Environmental
844	844	Enforcement and the Bureau of Ocean Energy Management; and
845	845	(B) any other department, agency, bureau, or
846	846	entity of the United States that prescribes rules or regulations
847	847	described by Subdivision (3)(A).
848	848	(2) "Offshore[, "offshore] spill response containment
849	849	property" means tangible personal property:
850	850	(A) used, constructed, acquired, stored, or
851	851	installed solely as part of, or used solely for the development,
852	852	improvement, storage, deployment, repair, maintenance, or testing
853	853	of, an offshore spill response containment system that is stored
854	854	while not in use in a county bordering on the Gulf of Mexico or on a
855	855	bay or other body of water immediately adjacent to the Gulf of
856	856	Mexico [(1) described by Section 11.271(c)];
857	857	(B) [(2)] owned or leased by an entity formed
858	858	primarily for the purpose of designing, developing, modifying,
859	859	enhancing, assembling, operating, deploying, and maintaining an
860	860	offshore spill response containment system [described by Section
861	861	11.271(f)]; and
862	862	(C) [(3)] used or intended to be used solely in
863	863	an offshore spill response containment system [as defined by
864	864	Section 11.271(a)].
865	865	(3) "Offshore spill response containment system"
866	866	means a marine or mobile containment system that:
867	867	(A) is designed and used or intended to be used
868	868	solely to implement a response plan that meets or exceeds rules or
869	869	regulations adopted by any environmental protection agency of the
870	870	United States, this state, or a political subdivision of this state
871	871	for the control, reduction, or monitoring of air, water, or land
872	872	pollution in the event of a blowout or loss of control of an
873	873	offshore well drilled or used for the exploration for or production
874	874	of oil or gas;
875	875	(B) has a design capability to respond to a
876	876	blowout or loss of control of an offshore well drilled or used for
877	877	the exploration for or production of oil or gas that is drilled in
878	878	more than 5,000 feet of water;
879	879	(C) is used or intended to be used solely to
880	880	respond to a blowout or loss of control of an offshore well drilled
881	881	or used for the exploration for or production of oil or gas without
882	882	regard to the depth of the water in which the well is drilled; and
883	883	(D) except for any monitoring function for which
884	884	the system may be used, is used or intended to be used as a temporary
885	885	measure to address fugitive oil, gas, sulfur, or other minerals
886	886	after a leak has occurred and is not used or intended to be used
887	887	after the leak has been contained as a continuing means of producing
888	888	oil, gas, sulfur, or other minerals.
889	889	(4) "Rules or regulations adopted by any environmental
890	890	protection agency of the United States" includes 30 C.F.R. Part 254
891	891	and any corresponding provision or provisions of succeeding,
892	892	similar, substitute, proposed, or final federal regulations.
893	893	(c) The sale, lease, rental, storage, use, or other
894	894	consumption by an entity described by Subsection (a)(2)(B) [Section
895	895	11.271(f)] of offshore spill response containment property used
896	896	solely for the purposes described by [Section 11.271(c) and] this
897	897	section is exempted from the taxes imposed by this chapter.
898	898	SECTION 40. Section 312.0021(b), Tax Code, is amended to
899	899	read as follows:
900	900	(b) Notwithstanding any other provision of this chapter, an
901	901	owner or lessee of a parcel of real property that is located wholly
902	902	or partly in a reinvestment zone may not receive an exemption from
903	903	taxation of any portion of the value of the parcel of real property
904	904	[or of tangible personal property located on the parcel of real
905	905	property] under a tax abatement agreement under this chapter that
906	906	is entered into on or after September 1, 2017, if, on or after that
907	907	date, a wind-powered energy device is installed or constructed on
908	908	the same parcel of real property at a location that is within 25
909	909	nautical miles of the boundaries of a military aviation facility
910	910	located in this state. The prohibition provided by this section
911	911	applies regardless of whether the wind-powered energy device is
912	912	installed or constructed at a location that is in the reinvestment
913	913	zone.
914	914	SECTION 41. Section 312.007(a), Tax Code, is amended to
915	915	read as follows:
916	916	(a) In this section, "abatement period" means the period
917	917	during which all or a portion of the value of real property [or
918	918	tangible personal property] that is the subject of a tax abatement
919	919	agreement is exempt from taxation.
920	920	SECTION 42. Sections 312.204(a), (e), and (g), Tax Code,
921	921	are amended to read as follows:
922	922	(a) The governing body of a municipality eligible to enter
923	923	into tax abatement agreements under Section 312.002 may agree in
924	924	writing with the owner of taxable real property that is located in a
925	925	reinvestment zone, but that is not in an improvement project
926	926	financed by tax increment bonds, to exempt from taxation a portion
927	927	of the value of the real property [or of tangible personal property
928	928	located on the real property, or both,] for a period not to exceed
929	929	10 years, on the condition that the owner of the property make
930	930	specific improvements or repairs to the property. The governing
931	931	body of an eligible municipality may agree in writing with the owner
932	932	of a leasehold interest in tax-exempt real property that is located
933	933	in a reinvestment zone, but that is not in an improvement project
934	934	financed by tax increment bonds, to exempt a portion of the value of
935	935	property subject to ad valorem taxation, including the leasehold
936	936	interest or [,] improvements [, or tangible personal property]
937	937	located on the real property, for a period not to exceed 10 years,
938	938	on the condition that the owner of the leasehold interest make
939	939	specific improvements or repairs to the real property. A tax
940	940	abatement agreement under this section is subject to the rights of
941	941	holders of outstanding bonds of the municipality. An agreement
942	942	exempting taxable real property or leasehold interests or
943	943	improvements on tax-exempt real property may provide for the
944	944	exemption of such taxable interests in each year covered by the
945	945	agreement only to the extent its value for that year exceeds its
946	946	value for the year in which the agreement is executed. [An
947	947	agreement exempting tangible personal property located on taxable
948	948	or tax-exempt real property may provide for the exemption of
949	949	tangible personal property located on the real property in each
950	950	year covered by the agreement other than tangible personal property
951	951	that was located on the real property at any time before the period
952	952	covered by the agreement with the municipality, including inventory
953	953	and supplies.] In a municipality that has a comprehensive zoning
954	954	ordinance, an improvement, repair, development, or redevelopment
955	955	taking place under an agreement under this section must conform to
956	956	the comprehensive zoning ordinance.
957	957	(e) The governing body of a municipality eligible to enter
958	958	into tax abatement agreements under Section 312.002 may agree in
959	959	writing with the owner or lessee of real property that is located in
960	960	a reinvestment zone to exempt from taxation for a period not to
961	961	exceed 10 years a portion of the value of the real property [or of
962	962	personal property, or both,] located within the zone and owned or
963	963	leased by a certificated air carrier, on the condition that the
964	964	certificated air carrier make specific real property improvements
965	965	or lease for a term of 10 years or more real property improvements
966	966	located within the reinvestment zone. An agreement may provide for
967	967	the exemption of the real property in each year covered by the
968	968	agreement to the extent its value for that year exceeds its value
969	969	for the year in which the agreement is executed. [An agreement may
970	970	provide for the exemption of the personal property owned or leased
971	971	by a certificated air carrier located within the reinvestment zone
972	972	in each year covered by the agreement other than specific personal
973	973	property that was located within the reinvestment zone at any time
974	974	before the period covered by the agreement with the municipality.]
975	975	(g) Notwithstanding the other provisions of this chapter,
976	976	the governing body of a municipality eligible to enter into tax
977	977	abatement agreements under Section 312.002 may agree in writing
978	978	with the owner of real property that is located in a reinvestment
979	979	zone to exempt from taxation for a period not to exceed five years a
980	980	portion of the value of the real property [or of tangible personal
981	981	property located on the real property, or both,] that is used to
982	982	provide housing for military personnel employed at a military
983	983	facility located in or near the municipality. An agreement may
984	984	provide for the exemption of the real property in each year covered
985	985	by the agreement only to the extent its value for that year exceeds
986	986	its value for the year in which the agreement is executed. [An
987	987	agreement may provide for the exemption of tangible personal
988	988	property located on the real property in each year covered by the
989	989	agreement other than tangible personal property that was located on
990	990	the real property at any time before the period covered by the
991	991	agreement with the municipality and other than inventory or
992	992	supplies.] The governing body of the municipality may adopt
993	993	guidelines and criteria for tax abatement agreements entered into
994	994	under this subsection that are different from the guidelines and
995	995	criteria that apply to tax abatement agreements entered into under
996	996	another provision of this section. Tax abatement agreements
997	997	entered into under this subsection are not required to contain
998	998	identical terms for the portion of the value of the property that is
999	999	to be exempt or for the duration of the exemption as tax abatement
1000	1000	agreements entered into with the owners of property in the
1001	1001	reinvestment zone under another provision of this section.
1002	1002	SECTION 43. Section 312.210(b), Tax Code, is amended to
1003	1003	read as follows:
1004	1004	(b) A tax abatement agreement with the owner of real
1005	1005	property [or tangible personal property] that is located in the
1006	1006	reinvestment zone described by Subsection (a) and in a school
1007	1007	district that has a local revenue level that does not exceed the
1008	1008	level established under Section 48.257, Education Code, must exempt
1009	1009	from taxation:
1010	1010	(1) the portion of the value of the property in the
1011	1011	amount specified in the joint agreement among the municipality,
1012	1012	county, and junior college district; and
1013	1013	(2) an amount equal to 10 percent of the maximum
1014	1014	portion of the value of the property that may under Section
1015	1015	312.204(a) be otherwise exempted from taxation.
1016	1016	SECTION 44. Section 312.211(a), Tax Code, is amended to
1017	1017	read as follows:
1018	1018	(a) This section applies only to [:
1019	1019	[(1)] real property:
1020	1020	(1) [(A)] that is located in a reinvestment zone;
1021	1021	(2) [(B)] that is not in an improvement project
1022	1022	financed by tax increment bonds; and
1023	1023	(3) [(C)] that is the subject of a voluntary cleanup
1024	1024	agreement under Section 361.606, Health and Safety Code [; and
1025	1025	[(2) tangible personal property located on the real
1026	1026	property].
1027	1027	SECTION 45. Sections 312.402(a), (a-1), and (a-3), Tax
1028	1028	Code, are amended to read as follows:
1029	1029	(a) The commissioners court may execute a tax abatement
1030	1030	agreement with the owner of taxable real property located in a
1031	1031	reinvestment zone designated under this subchapter [or with the
1032	1032	owner of tangible personal property located on real property in a
1033	1033	reinvestment zone] to exempt from taxation all or a portion of the
1034	1034	value of the real property [, all or a portion of the value of the
1035	1035	tangible personal property located on the real property, or all or a
1036	1036	portion of the value of both].
1037	1037	(a-1) The commissioners court may execute a tax abatement
1038	1038	agreement with the owner of a leasehold interest in tax-exempt real
1039	1039	property located in a reinvestment zone designated under this
1040	1040	subchapter to exempt all or a portion of the value of the leasehold
1041	1041	interest in the real property. The court may execute a tax
1042	1042	abatement agreement with the owner of [tangible personal property
1043	1043	or] an improvement located on tax-exempt real property that is
1044	1044	located in a designated reinvestment zone to exempt all or a portion
1045	1045	of the value of the [tangible personal property or] improvement
1046	1046	located on the real property.
1047	1047	(a-3) The commissioners court may execute a tax abatement
1048	1048	agreement with a lessee of taxable real property located in a
1049	1049	reinvestment zone designated under this subchapter to exempt from
1050	1050	taxation all or a portion of the value of the fixtures,
1051	1051	improvements, or other real property owned by the lessee and
1052	1052	located on the property that is subject to the lease [, all or a
1053	1053	portion of the value of tangible personal property owned by the
1054	1054	lessee and located on the real property that is the subject of the
1055	1055	lease, or all or a portion of the value of both the fixtures,
1056	1056	improvements, or other real property and the tangible personal
1057	1057	property described by this subsection].
1058	1058	SECTION 46. Section 71.041(5), Agriculture Code, is amended
1059	1059	to read as follows:
1060	1060	(5) "Nursery stock weather protection unit" means a
1061	1061	plant cover consisting of a series of removable, portable metal
1062	1062	hoops, covered by nonreusable plastic sheeting, shade cloth, or
1063	1063	other similar removable material, used exclusively for protecting
1064	1064	nursery products from weather elements. A nursery stock weather
1065	1065	protection unit is an implement of husbandry for all purposes[,
1066	1066	including Article VIII, Section 19a, of the Texas Constitution].
1067	1067	SECTION 47. Section 93.001(2), Business & Commerce Code, is
1068	1068	amended to read as follows:
1069	1069	(2) "Heavy equipment" means self-propelled,
1070	1070	self-powered, or pull-type equipment, including farm equipment or a
1071	1071	diesel engine, that weighs at least 1,500 pounds and is intended to
1072	1072	be used for agricultural, construction, industrial, maritime,
1073	1073	mining, or forestry uses. The term does not include a motor
1074	1074	vehicle that is required by:
1075	1075	(A) Chapter 501, Transportation Code, to be
1076	1076	titled; or
1077	1077	(B) Chapter 502, Transportation Code, to be
1078	1078	registered [has the meaning assigned by Section 23.1241, Tax Code].
1079	1079	SECTION 48. Sections 89.003(a) and (b), Finance Code, are
1080	1080	amended to read as follows:
1081	1081	(a) Each association and each federal association shall
1082	1082	render for ad valorem taxation all of its personal property, other
1083	1083	than tangible personal property [furniture, fixtures, equipment,
1084	1084	and automobiles], as a whole at the value remaining after deducting
1085	1085	the following from the total value of its entire assets:
1086	1086	(1) all debts that it owes;
1087	1087	(2) all tax-free securities that it owns;
1088	1088	(3) its loss reserves and surplus;
1089	1089	(4) its savings liability; [and]
1090	1090	(5) the appraised value of its [furniture, fixtures,
1091	1091	and] real property; and
1092	1092	(6) the value of its tangible personal property.
1093	1093	(b) The association or federal association shall render the
1094	1094	personal property, other than tangible personal property
1095	1095	[furniture, fixtures, equipment, and automobiles], to the chief
1096	1096	appraiser of the appraisal district in the county in which its
1097	1097	principal office is located.
1098	1098	SECTION 49. Sections 403.302(d) and (i), Government Code,
1099	1099	as effective until January 1, 2027, are amended to read as follows:
1100	1100	(d) For the purposes of this section, "taxable value" means
1101	1101	the market value of all taxable property less:
1102	1102	(1) the total dollar amount of any residence homestead
1103	1103	exemptions lawfully granted under Section 11.13(b) or (c), Tax
1104	1104	Code, in the year that is the subject of the study for each school
1105	1105	district;
1106	1106	(2) one-half of the total dollar amount of any
1107	1107	residence homestead exemptions granted under Section 11.13(n), Tax
1108	1108	Code, in the year that is the subject of the study for each school
1109	1109	district;
1110	1110	(3) the total dollar amount of any exemptions granted
1111	1111	before May 31, 1993, within a reinvestment zone under agreements
1112	1112	authorized by Chapter 312, Tax Code;
1113	1113	(4) subject to Subsection (e), the total dollar amount
1114	1114	of any captured appraised value of property that:
1115	1115	(A) is within a reinvestment zone created on or
1116	1116	before May 31, 1999, or is proposed to be included within the
1117	1117	boundaries of a reinvestment zone as the boundaries of the zone and
1118	1118	the proposed portion of tax increment paid into the tax increment
1119	1119	fund by a school district are described in a written notification
1120	1120	provided by the municipality or the board of directors of the zone
1121	1121	to the governing bodies of the other taxing units in the manner
1122	1122	provided by former Section 311.003(e), Tax Code, before May 31,
1123	1123	1999, and within the boundaries of the zone as those boundaries
1124	1124	existed on September 1, 1999, including subsequent improvements to
1125	1125	the property regardless of when made;
1126	1126	(B) generates taxes paid into a tax increment
1127	1127	fund created under Chapter 311, Tax Code, under a reinvestment zone
1128	1128	financing plan approved under Section 311.011(d), Tax Code, on or
1129	1129	before September 1, 1999; and
1130	1130	(C) is eligible for tax increment financing under
1131	1131	Chapter 311, Tax Code;
1132	1132	(5) the total dollar amount of any captured appraised
1133	1133	value of property that:
1134	1134	(A) is within a reinvestment zone:
1135	1135	(i) created on or before December 31, 2008,
1136	1136	by a municipality with a population of less than 18,000; and
1137	1137	(ii) the project plan for which includes
1138	1138	the alteration, remodeling, repair, or reconstruction of a
1139	1139	structure that is included on the National Register of Historic
1140	1140	Places and requires that a portion of the tax increment of the zone
1141	1141	be used for the improvement or construction of related facilities
1142	1142	or for affordable housing;
1143	1143	(B) generates school district taxes that are paid
1144	1144	into a tax increment fund created under Chapter 311, Tax Code; and
1145	1145	(C) is eligible for tax increment financing under
1146	1146	Chapter 311, Tax Code;
1147	1147	(6) [the total dollar amount of any exemptions granted
1148	1148	under Section 11.251 or 11.253, Tax Code;
1149	1149	[(7)] the difference between the comptroller's
1150	1150	estimate of the market value and the productivity value of land that
1151	1151	qualifies for appraisal on the basis of its productive capacity,
1152	1152	except that the productivity value estimated by the comptroller may
1153	1153	not exceed the fair market value of the land;
1154	1154	(7) [(8)] the portion of the appraised value of
1155	1155	residence homesteads of individuals who receive a tax limitation
1156	1156	under Section 11.26, Tax Code, on which school district taxes are
1157	1157	not imposed in the year that is the subject of the study, calculated
1158	1158	as if the residence homesteads were appraised at the full value
1159	1159	required by law;
1160	1160	(8) [(9)] a portion of the market value of property
1161	1161	not otherwise fully taxable by the district at market value because
1162	1162	of action required by statute or the constitution of this state[,
1163	1163	other than Section 11.311, Tax Code,] that, if the tax rate adopted
1164	1164	by the district is applied to it, produces an amount equal to the
1165	1165	difference between the tax that the district would have imposed on
1166	1166	the property if the property were fully taxable at market value and
1167	1167	the tax that the district is actually authorized to impose on the
1168	1168	property, if this subsection does not otherwise require that
1169	1169	portion to be deducted;
1170	1170	(9) [(10) the market value of all tangible personal
1171	1171	property, other than manufactured homes, owned by a family or
1172	1172	individual and not held or used for the production of income;
1173	1173	[(11)] the appraised value of property the collection
1174	1174	of delinquent taxes on which is deferred under Section 33.06, Tax
1175	1175	Code;
1176	1176	(10) [(12)] the portion of the appraised value of
1177	1177	property the collection of delinquent taxes on which is deferred
1178	1178	under Section 33.065, Tax Code;
1179	1179	(11) [(13)] the amount by which the market value of
1180	1180	property to which Section 23.23 or 23.231, Tax Code, applies
1181	1181	exceeds the appraised value of that property as calculated under
1182	1182	Section 23.23 or 23.231, Tax Code, as applicable; and
1183	1183	(12) [(14)] the total dollar amount of any exemptions
1184	1184	granted under Section 11.35, Tax Code.
1185	1185	(i) If the comptroller determines in the study that the
1186	1186	market value of property in a school district as determined by the
1187	1187	appraisal district that appraises property for the school district,
1188	1188	less the total of the amounts and values listed in Subsection (d) as
1189	1189	determined by that appraisal district, is valid, the comptroller,
1190	1190	in determining the taxable value of property in the school district
1191	1191	under Subsection (d), shall for purposes of Subsection (d)(11)
1192	1192	[(d)(13)] subtract from the market value as determined by the
1193	1193	appraisal district of properties to which Section 23.23 or 23.231,
1194	1194	Tax Code, applies the amount by which that amount exceeds the
1195	1195	appraised value of those properties as calculated by the appraisal
1196	1196	district under Section 23.23 or 23.231, Tax Code, as
1197	1197	applicable. If the comptroller determines in the study that the
1198	1198	market value of property in a school district as determined by the
1199	1199	appraisal district that appraises property for the school district,
1200	1200	less the total of the amounts and values listed in Subsection (d) as
1201	1201	determined by that appraisal district, is not valid, the
1202	1202	comptroller, in determining the taxable value of property in the
1203	1203	school district under Subsection (d), shall for purposes of
1204	1204	Subsection (d)(11) [(d)(13)] subtract from the market value as
1205	1205	estimated by the comptroller of properties to which Section 23.23
1206	1206	or 23.231, Tax Code, applies the amount by which that amount exceeds
1207	1207	the appraised value of those properties as calculated by the
1208	1208	appraisal district under Section 23.23 or 23.231, Tax Code, as
1209	1209	applicable.
1210	1210	SECTION 50. Sections 403.302(d) and (i), Government Code,
1211	1211	as effective January 1, 2027, are amended to read as follows:
1212	1212	(d) For the purposes of this section, "taxable value" means
1213	1213	the market value of all taxable property less:
1214	1214	(1) the total dollar amount of any residence homestead
1215	1215	exemptions lawfully granted under Section 11.13(b) or (c), Tax
1216	1216	Code, in the year that is the subject of the study for each school
1217	1217	district;
1218	1218	(2) one-half of the total dollar amount of any
1219	1219	residence homestead exemptions granted under Section 11.13(n), Tax
1220	1220	Code, in the year that is the subject of the study for each school
1221	1221	district;
1222	1222	(3) the total dollar amount of any exemptions granted
1223	1223	before May 31, 1993, within a reinvestment zone under agreements
1224	1224	authorized by Chapter 312, Tax Code;
1225	1225	(4) subject to Subsection (e), the total dollar amount
1226	1226	of any captured appraised value of property that:
1227	1227	(A) is within a reinvestment zone created on or
1228	1228	before May 31, 1999, or is proposed to be included within the
1229	1229	boundaries of a reinvestment zone as the boundaries of the zone and
1230	1230	the proposed portion of tax increment paid into the tax increment
1231	1231	fund by a school district are described in a written notification
1232	1232	provided by the municipality or the board of directors of the zone
1233	1233	to the governing bodies of the other taxing units in the manner
1234	1234	provided by former Section 311.003(e), Tax Code, before May 31,
1235	1235	1999, and within the boundaries of the zone as those boundaries
1236	1236	existed on September 1, 1999, including subsequent improvements to
1237	1237	the property regardless of when made;
1238	1238	(B) generates taxes paid into a tax increment
1239	1239	fund created under Chapter 311, Tax Code, under a reinvestment zone
1240	1240	financing plan approved under Section 311.011(d), Tax Code, on or
1241	1241	before September 1, 1999; and
1242	1242	(C) is eligible for tax increment financing under
1243	1243	Chapter 311, Tax Code;
1244	1244	(5) the total dollar amount of any captured appraised
1245	1245	value of property that:
1246	1246	(A) is within a reinvestment zone:
1247	1247	(i) created on or before December 31, 2008,
1248	1248	by a municipality with a population of less than 18,000; and
1249	1249	(ii) the project plan for which includes
1250	1250	the alteration, remodeling, repair, or reconstruction of a
1251	1251	structure that is included on the National Register of Historic
1252	1252	Places and requires that a portion of the tax increment of the zone
1253	1253	be used for the improvement or construction of related facilities
1254	1254	or for affordable housing;
1255	1255	(B) generates school district taxes that are paid
1256	1256	into a tax increment fund created under Chapter 311, Tax Code; and
1257	1257	(C) is eligible for tax increment financing under
1258	1258	Chapter 311, Tax Code;
1259	1259	(6) [the total dollar amount of any exemptions granted
1260	1260	under Section 11.251 or 11.253, Tax Code;
1261	1261	[(7)] the difference between the comptroller's
1262	1262	estimate of the market value and the productivity value of land that
1263	1263	qualifies for appraisal on the basis of its productive capacity,
1264	1264	except that the productivity value estimated by the comptroller may
1265	1265	not exceed the fair market value of the land;
1266	1266	(7) [(8)] the portion of the appraised value of
1267	1267	residence homesteads of individuals who receive a tax limitation
1268	1268	under Section 11.26, Tax Code, on which school district taxes are
1269	1269	not imposed in the year that is the subject of the study, calculated
1270	1270	as if the residence homesteads were appraised at the full value
1271	1271	required by law;
1272	1272	(8) [(9)] a portion of the market value of property
1273	1273	not otherwise fully taxable by the district at market value because
1274	1274	of action required by statute or the constitution of this state[,
1275	1275	other than Section 11.311, Tax Code,] that, if the tax rate adopted
1276	1276	by the district is applied to it, produces an amount equal to the
1277	1277	difference between the tax that the district would have imposed on
1278	1278	the property if the property were fully taxable at market value and
1279	1279	the tax that the district is actually authorized to impose on the
1280	1280	property, if this subsection does not otherwise require that
1281	1281	portion to be deducted;
1282	1282	(9) [(10) the market value of all tangible personal
1283	1283	property, other than manufactured homes, owned by a family or
1284	1284	individual and not held or used for the production of income;
1285	1285	[(11)] the appraised value of property the collection
1286	1286	of delinquent taxes on which is deferred under Section 33.06, Tax
1287	1287	Code;
1288	1288	(10) [(12)] the portion of the appraised value of
1289	1289	property the collection of delinquent taxes on which is deferred
1290	1290	under Section 33.065, Tax Code;
1291	1291	(11) [(13)] the amount by which the market value of a
1292	1292	residence homestead to which Section 23.23, Tax Code, applies
1293	1293	exceeds the appraised value of that property as calculated under
1294	1294	that section; and
1295	1295	(12) [(14)] the total dollar amount of any exemptions
1296	1296	granted under Section 11.35, Tax Code.
1297	1297	(i) If the comptroller determines in the study that the
1298	1298	market value of property in a school district as determined by the
1299	1299	appraisal district that appraises property for the school district,
1300	1300	less the total of the amounts and values listed in Subsection (d) as
1301	1301	determined by that appraisal district, is valid, the comptroller,
1302	1302	in determining the taxable value of property in the school district
1303	1303	under Subsection (d), shall for purposes of Subsection (d)(11)
1304	1304	[(d)(13)] subtract from the market value as determined by the
1305	1305	appraisal district of residence homesteads to which Section 23.23,
1306	1306	Tax Code, applies the amount by which that amount exceeds the
1307	1307	appraised value of those properties as calculated by the appraisal
1308	1308	district under Section 23.23, Tax Code. If the comptroller
1309	1309	determines in the study that the market value of property in a
1310	1310	school district as determined by the appraisal district that
1311	1311	appraises property for the school district, less the total of the
1312	1312	amounts and values listed in Subsection (d) as determined by that
1313	1313	appraisal district, is not valid, the comptroller, in determining
1314	1314	the taxable value of property in the school district under
1315	1315	Subsection (d), shall for purposes of Subsection (d)(11) [(d)(13)]
1316	1316	subtract from the market value as estimated by the comptroller of
1317	1317	residence homesteads to which Section 23.23, Tax Code, applies the
1318	1318	amount by which that amount exceeds the appraised value of those
1319	1319	properties as calculated by the appraisal district under Section
1320	1320	23.23, Tax Code.
1321	1321	SECTION 51. Section 403.602(9), Government Code, as added
1322	1322	by Chapter 377 (H.B. 5), Acts of the 88th Legislature, Regular
1323	1323	Session, 2023, is amended to read as follows:
1324	1324	(9) "Eligible property" means property that:
1325	1325	(A) is used as part of an eligible project that is
1326	1326	wholly owned by an applicant or leased by an applicant under a
1327	1327	capitalized lease; and
1328	1328	(B) consists of[:
1329	1329	[(A)] a new building or expansion of an existing
1330	1330	building, including a permanent, nonremovable component of a
1331	1331	building, that is:
1332	1332	(i) constructed after the date the
1333	1333	agreement pertaining to the project is entered into; and
1334	1334	(ii) located in an area designated as a
1335	1335	reinvestment zone under Chapter 311 or 312, Tax Code, or as an
1336	1336	enterprise zone under Chapter 2303 of this code, at the time the
1337	1337	agreement pertaining to the project is entered into[; or
1338	1338	[(B) tangible personal property, other than
1339	1339	inventory, first located in the zone described by Paragraph (A)(ii)
1340	1340	after the date the agreement pertaining to the project is entered
1341	1341	into].
1342	1342	SECTION 52. Section 503.038(a), Transportation Code, as
1343	1343	effective July 1, 2025, is amended to read as follows:
1344	1344	(a) The department may cancel a dealer's general
1345	1345	distinguishing number if the dealer:
1346	1346	(1) falsifies or forges a title document, including an
1347	1347	affidavit making application for a certified copy of a title;
1348	1348	(2) files a false or forged tax document, including a
1349	1349	sales tax affidavit;
1350	1350	(3) fails to take assignment of any basic evidence of
1351	1351	ownership, including a certificate of title or manufacturer's
1352	1352	certificate, for a vehicle the dealer acquires;
1353	1353	(4) fails to assign any basic evidence of ownership,
1354	1354	including a certificate of title or manufacturer's certificate, for
1355	1355	a vehicle the dealer sells;
1356	1356	(5) uses or permits the use of a dealer's license plate
1357	1357	on a vehicle that the dealer does not own or control or that is not
1358	1358	in stock and offered for sale;
1359	1359	(6) makes a material misrepresentation in an
1360	1360	application or other information filed with the department;
1361	1361	(7) fails to maintain the qualifications for a general
1362	1362	distinguishing number;
1363	1363	(8) fails to provide to the department within 30 days
1364	1364	after the date of demand by the department satisfactory and
1365	1365	reasonable evidence that the person is regularly and actively
1366	1366	engaged in business as a wholesale or retail dealer;
1367	1367	(9) has been licensed for at least 12 months and has
1368	1368	not assigned at least five vehicles during the previous 12-month
1369	1369	period;
1370	1370	(10) [has failed to demonstrate compliance with
1371	1371	Sections 23.12, 23.121, and 23.122, Tax Code;
1372	1372	[(11)] uses or allows the use of the dealer's general
1373	1373	distinguishing number or the location for which the general
1374	1374	distinguishing number is issued to avoid the requirements of this
1375	1375	chapter; or
1376	1376	(11) [(12)] otherwise violates this chapter or a rule
1377	1377	adopted under this chapter.
1378	1378	SECTION 53. (a) The following provisions of the Tax Code
1379	1379	are repealed:
1380	1380	(1) Section 6.24(c);
1381	1381	(2) Sections 11.01(c), (d), and (e);
1382	1382	(3) Section 11.11(h);
1383	1383	(4) Section 11.14;
1384	1384	(5) Section 11.141;
1385	1385	(6) Section 11.145;
1386	1386	(7) Section 11.15;
1387	1387	(8) Section 11.16;
1388	1388	(9) Section 11.161;
1389	1389	(10) Section 11.23(f);
1390	1390	(11) Section 11.25;
1391	1391	(12) Section 11.251;
1392	1392	(13) Section 11.252;
1393	1393	(14) Section 11.253;
1394	1394	(15) Section 11.254;
1395	1395	(16) Section 11.27(a-1);
1396	1396	(17) Section 11.271;
1397	1397	(18) Section 11.311;
1398	1398	(19) Section 11.315;
1399	1399	(20) Section 11.33;
1400	1400	(21) Section 11.36, as added by Chapter 364 (S.B.
1401	1401	2289), Acts of the 88th Legislature, Regular Session, 2023;
1402	1402	(22) Section 11.437;
1403	1403	(23) Section 11.4391;
1404	1404	(24) Section 21.02;
1405	1405	(25) Section 21.021;
1406	1406	(26) Section 21.03;
1407	1407	(27) Section 21.031;
1408	1408	(28) Section 21.04;
1409	1409	(29) Section 21.05;
1410	1410	(30) Section 21.055;
1411	1411	(31) Section 21.07;
1412	1412	(32) Section 21.09;
1413	1413	(33) Section 21.10;
1414	1414	(34) Sections 22.01(e), (i), (j), (k), and (m);
1415	1415	(35) Sections 22.04(b), (c), and (d);
1416	1416	(36) Sections 22.07(a) and (b);
1417	1417	(37) Section 23.121;
1418	1418	(38) Section 23.1211;
1419	1419	(39) Section 23.122;
1420	1420	(40) Section 23.123;
1421	1421	(41) Section 23.124;
1422	1422	(42) Section 23.1241;
1423	1423	(43) Section 23.1242;
1424	1424	(44) Section 23.1243;
1425	1425	(45) Section 23.125;
1426	1426	(46) Section 23.126;
1427	1427	(47) Section 23.127;
1428	1428	(48) Section 23.128;
1429	1429	(49) Section 23.129;
1430	1430	(50) Section 23.24;
1431	1431	(51) Chapter 24;
1432	1432	(52) Section 25.25(c-1);
1433	1433	(53) Section 33.11;
1434	1434	(54) Section 41.413(a);
1435	1435	(55) Section 41.47(c-1);
1436	1436	(56) Section 42.03; and
1437	1437	(57) Section 42.05.
1438	1438	(b) Sections 49.302(b) and 49.304, Education Code, are
1439	1439	repealed.
1440	1440	(c) Section 89.003(c), Finance Code, is repealed.
1441	1441	(d) Sections 379B.011(c), (d), and (e) and 507.201(b),
1442	1442	Local Government Code, are repealed.
1443	1443	(e) Sections 3501.004(c), (d), and (e), Special District
1444	1444	Local Laws Code, are repealed.
1445	1445	SECTION 54. Sections 23.121, 23.122, 23.123, 23.124,
1446	1446	23.125, 23.126, 23.127, and 23.128, Tax Code, as repealed by this
1447	1447	Act, apply only to an offense committed before the effective date of
1448	1448	this Act. An offense committed before the effective date of this
1449	1449	Act is governed by the law in effect on the date the offense was
1450	1450	committed, and the former law is continued in effect for that
1451	1451	purpose. For purposes of this section, an offense was committed
1452	1452	before the effective date of this Act if any element of the offense
1453	1453	occurred before that date.
1454	1454	SECTION 55. The changes made to Section 25.25, Tax Code, by
1455	1455	this Act apply only to a motion to correct an appraisal roll filed
1456	1456	on or after the effective date of this Act. A motion to correct an
1457	1457	appraisal roll filed before the effective date of this Act is
1458	1458	governed by the law in effect on the date the motion was filed, and
1459	1459	the former law is continued in effect for that purpose.
1460	1460	SECTION 56. Sections 403.302(d) and (i), Government Code, as
1461	1461	amended by this Act, apply only to the determination of the total
1462	1462	taxable value of property in a school district for a tax year that
1463	1463	begins on or after the effective date of this Act. The
1464	1464	determination of the total taxable value of property in a school
1465	1465	district for a tax year that begins before the effective date of
1466	1466	this Act is governed by the law in effect immediately before that
1467	1467	date, and the former law is continued in effect for that purpose.
1468	1468	SECTION 57. Notwithstanding the changes in law made by this
1469	1469	Act to the provisions of the Tax Code, Agriculture Code, Business &
1470	1470	Commerce Code, Finance Code, Government Code, and Transportation
1471	1471	Code amended by this Act and the repeal by this Act of provisions of
1472	1472	the Tax Code and Finance Code, each of those provisions, as it
1473	1473	existed immediately before January 1, 2026, is continued in effect
1474	1474	for the purpose of the levy and collection of an ad valorem tax on
1475	1475	tangible personal property imposed:
1476	1476	(1) before January 1, 2026; or
1477	1477	(2) pursuant to Section 1(b-1), Article VIII, Texas
1478	1478	Constitution.
1479	1479	SECTION 58. To the extent of any conflict, this Act prevails
1480	1480	over another Act of the 89th Legislature, Regular Session, 2025,
1481	1481	relating to nonsubstantive additions to and corrections in enacted
1482	1482	codes.
1483	1483	SECTION 59. Except as otherwise provided by this Act, this
1484	1484	Act takes effect January 1, 2026, but only if the constitutional
1485	1485	amendment proposed by the 89th Legislature, Regular Session, 2025,
1486	1486	exempting tangible personal property from ad valorem taxation is
1487	1487	approved by the voters. If that amendment is not approved by the
1488	1488	voters, this Act has no effect.