Bill Text: TX HB2130 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the method to be used by the chief appraiser of an appraisal district to determine the market value for ad valorem tax purposes of the real property of a manufactured home community.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-09 - Referred to Ways & Means [HB2130 Detail]
Download: Texas-2023-HB2130-Introduced.html
| By: Lozano | H.B. No. 2130 | |
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| relating to the method to be used by the chief appraiser of an | ||
| appraisal district to determine the market value for ad valorem tax | ||
| purposes of the real property of a manufactured home community. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by | ||
| adding Section 23.28 to read as follows: | ||
| Sec. 23.28. MANUFACTURED HOME COMMUNITY. (a) In this | ||
| section, "manufactured home community" has the meaning assigned by | ||
| Section 94.001, Property Code. | ||
| (b) In determining the market value of the real property of | ||
| a manufactured home community, the chief appraiser shall use the | ||
| cost method of appraisal. | ||
| SECTION 2. Section 23.28, Tax Code, as added by this Act, | ||
| applies only to the appraisal of the real property of a manufactured | ||
| home community for a tax year that begins on or after the effective | ||
| date of this Act. | ||
| SECTION 3. This Act takes effect January 1, 2024. | ||
