Bill Text: TX SB540 | 2019-2020 | 86th Legislature | Introduced

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Bill Title: Relating to the period for which a property owner may receive a residence homestead exemption from ad valorem taxation for property that is rendered uninhabitable or unusable as a result of a disaster.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2019-04-01 - Co-author authorized [SB540 Detail]

Download: Texas-2019-SB540-Introduced.html

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86R4664 TJB-F
By: Kolkhorst S.B. No. 540

A BILL TO BE ENTITLED
AN ACT
relating to the period for which a property owner may receive a
residence homestead exemption from ad valorem taxation for property
that is rendered uninhabitable or unusable as a result of a
disaster.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.135, Tax Code, is amended by amending
Subsection (a) and adding Subsection (a-1) to read as follows:
(a) If a qualified residential structure for which the owner
receives an exemption under Section 11.13 is rendered uninhabitable
or unusable by a casualty or by wind or water damage, the owner may
continue to receive the exemption for the structure and the land and
improvements used in the residential occupancy of the structure
while the owner constructs a replacement qualified residential
structure on the land if the owner does not establish a different
principal residence for which the owner receives an exemption under
Section 11.13 during that period and intends to return and occupy
the structure as the owner's principal residence. To continue to
receive the exemption, the owner must begin active construction of
the replacement qualified residential structure or other physical
preparation of the site on which the structure is to be located not
later than the first anniversary of the date the owner ceases to
occupy the former qualified residential structure as the owner's
principal residence.
(a-1) An [The] owner may not receive an [the] exemption
under Section 11.13 for [that] property under the circumstances
described by Subsection (a) [this subsection] for more than:
(1) five years if:
(A) the property is located in an area declared
to be a disaster area by the governor following a disaster; and
(B) the residential structure located on the
property is rendered uninhabitable or unusable as a result of the
disaster; or
(2) two years if Subdivision (1) does not apply.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2019.