Bill Text: TX HB4135 | 2019-2020 | 86th Legislature | Introduced

Texas House Bill 4135 (Prior Session Legislation)

Introduced

Bill Title: Relating to the effect of certain residential structures on a residence homestead exemption for ad valorem tax purposes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2019-03-25 - Referred to Ways & Means [HB4135 Detail]

Download: Texas-2019-HB4135-Introduced.html

	86R13437 JES-D

	By: Israel	H.B. No. 4135



	A BILL TO BE ENTITLED
	AN ACT
	relating to the effect of certain residential structures on a
	residence homestead exemption for ad valorem tax purposes.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 11.13(k), Tax Code, is amended to read as
	follows:
	(k) A qualified residential structure does not lose its
	character as a residence homestead if a portion of the structure, or
	a separate structure located on the same land as and having common
	ownership with the structure that is occupied as the individual's
	principal residence, is rented to another or is used primarily for
	other purposes that are incompatible with the owner's residential
	use of the structure. Except as provided by this subsection
	[~~However~~], the amount of any residence homestead exemption does not
	apply to the value of any [~~that~~] portion of the qualified
	residential structure that is used primarily for purposes that are
	incompatible with the owner's residential use. For purposes of
	this section, a portion of the structure that is occupied as the
	individual's principal residence, or a separate structure located
	on the same land as and having common ownership with the structure
	that is occupied as the individual's principal residence, that is
	used for a single-family short-term or long-term residential
	purpose, regardless of whether it generates rental income for the
	owner, is considered part of the residence homestead if:
	(1) there is only one such additional dwelling unit
	located on the property that constitutes the owner's residence
	homestead;
	(2) the municipality or county in which the property
	is located has adopted a program to encourage the construction or
	addition of such additional dwelling units; and
	(3) the additional dwelling unit was constructed or
	added in compliance with the program to encourage the use of such
	dwelling units.
	SECTION 2. This Act applies only to an ad valorem tax year
	that begins on or after the effective date of this Act.
	SECTION 3. This Act takes effect January 1, 2020.