Bill Text: TX SB812 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to the application of the limit on appraised value of a residence homestead for ad valorem tax purposes to an improvement that is a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty or by wind or water damage.
Spectrum: Moderate Partisan Bill (Democrat 9-2)
Status: (Passed) 2019-05-07 - Effective immediately [SB812 Detail]
Download: Texas-2019-SB812-Enrolled.html
S.B. No. 812 |
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relating to the application of the limit on appraised value of a | ||
residence homestead for ad valorem tax purposes to an improvement | ||
that is a replacement structure for a structure that was rendered | ||
uninhabitable or unusable by a casualty or by wind or water damage. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 23.23(g), Tax Code, is amended to read as | ||
follows: | ||
(g) In this subsection, "disaster recovery program" means | ||
the disaster recovery program administered by the General Land | ||
Office or by a political subdivision of this state that is funded | ||
with community development block grant disaster recovery money | ||
authorized by federal law [ |
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Subsection (f)(2), and only to the extent necessary to satisfy the | ||
requirements of the disaster recovery program, a replacement | ||
structure described by that subdivision is not considered to be a | ||
new improvement if to satisfy the requirements of the disaster | ||
recovery program it was necessary that: | ||
(1) the square footage of the replacement structure | ||
exceed that of the replaced structure as that structure existed | ||
before the casualty or damage occurred; or | ||
(2) the exterior of the replacement structure be of | ||
higher quality construction and composition than that of the | ||
replaced structure. | ||
SECTION 2. (a) As soon as practicable after the effective | ||
date of this Act, but not later than the 14th day after that date, | ||
the General Land Office and each political subdivision that | ||
administers a disaster recovery program described by Section | ||
23.23(g), Tax Code, as amended by this Act, shall: | ||
(1) prepare a list of each replacement structure | ||
described by Section 23.23(g), Tax Code, that has been constructed | ||
since January 1, 2018, under a disaster recovery program | ||
administered by the entity; and | ||
(2) provide a list to the chief appraiser of each | ||
appraisal district of the property on the list described by | ||
Subdivision (1) of this subsection that is located in that | ||
appraisal district. | ||
(b) As soon as practicable, but not later than the 60th day | ||
after the date the chief appraiser of an appraisal district | ||
receives a list under Subsection (a)(2) of this section: | ||
(1) the chief appraiser shall, if necessary, take the | ||
following actions regarding each affected property on the list: | ||
(A) correct or supplement, as appropriate, the | ||
appraisal records for the appraisal district to indicate the | ||
correct appraised value for the affected property for the current | ||
tax year; | ||
(B) deliver a corrected notice of appraised value | ||
to the owner of the affected property if a notice of appraised value | ||
for that property was previously sent to the property owner for the | ||
current tax year; and | ||
(C) notify the assessor and collector for each | ||
taxing unit in which the affected property is located of the | ||
correction or supplementation of the appraisal records for the | ||
appraisal district if the appraisal records have been approved for | ||
the current tax year; | ||
(2) the assessor for each taxing unit all or part of | ||
the territory of which is located in the appraisal district shall | ||
deliver a corrected tax bill to each owner of property for which the | ||
chief appraiser corrected the appraised value under Subdivision | ||
(1)(A) of this subsection if the taxing unit previously delivered a | ||
bill for the taxes on the property for the current tax year and the | ||
taxes on the property have not been paid; and | ||
(3) the collector for each taxing unit all or part of | ||
the territory of which is located in the appraisal district shall | ||
refund to each owner of property for which the chief appraiser | ||
corrected the appraised value under Subdivision (1)(A) of this | ||
subsection the amount by which the taxes paid exceeded the amount of | ||
taxes due if the taxing unit previously delivered a bill for the | ||
taxes on the property for the current tax year and the taxes on the | ||
property have been paid. | ||
SECTION 3. This Act applies only to the appraisal of a | ||
residence homestead for ad valorem tax purposes for a tax year that | ||
begins on or after January 1, 2019. | ||
SECTION 4. 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. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 812 passed the Senate on | ||
April 4, 2019, by the following vote: Yeas 30, Nays 1. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 812 passed the House on | ||
April 26, 2019, by the following vote: Yeas 137, Nays 0, two | ||
present not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |