Bill Text: TX HB951 | 2021-2022 | 87th Legislature | Introduced


Bill Title: Relating to the exclusion from the market value of real property for ad valorem tax purposes of the value of any improvement, or any feature incorporated in an improvement, made to the property if the primary purpose of the improvement or feature is compliance with the requirements of standards that address accessible design of buildings or other facilities.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2021-01-04 - Filed [HB951 Detail]

Download: Texas-2021-HB951-Introduced.html
  87R598 TJB-D
 
  By: Raymond H.B. No. 951
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the exclusion from the market value of real property for
  ad valorem tax purposes of the value of any improvement, or any
  feature incorporated in an improvement, made to the property if the
  primary purpose of the improvement or feature is compliance with
  the requirements of standards that address accessible design of
  buildings or other facilities.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter A, Chapter 23, Tax Code, is amended by
  adding Section 23.015 to read as follows:
         Sec. 23.015.  EXCLUSION OF VALUE OF IMPROVEMENT MADE TO
  COMPLY WITH ACCESSIBILITY STANDARDS. In determining the market
  value of real property, the chief appraiser shall exclude from that
  value the value of any improvement, or any feature incorporated in
  an improvement, made to the property if the primary purpose of the
  improvement or feature is compliance with the requirements of the
  2010 Americans with Disabilities Act Standards for Accessible
  Design or any successor standards that address accessible design of
  buildings or other facilities and are promulgated under the
  Americans with Disabilities Act of 1990 (42 U.S.C. Section 12101 et
  seq.).
         SECTION 2.  This Act applies only to the determination of the
  market value of real property for ad valorem tax purposes for a tax
  year that begins on or after the effective date of this Act.
         SECTION 3.  The change in law made by this Act applies to an
  improvement, or a feature incorporated in an improvement, described
  by Section 23.015, Tax Code, as added by this Act, made to real
  property only if the improvement is made to the property, or the
  feature is incorporated in an improvement made to the property, on
  or after January 1, 2021.
         SECTION 4.  This Act takes effect January 1, 2022, but only
  if the constitutional amendment proposed by the 87th Legislature,
  Regular Session, 2021, to authorize the legislature to exclude from
  the market value of real property for ad valorem tax purposes the
  value of any improvement, or any feature incorporated in an
  improvement, made to the property if the primary purpose of the
  improvement or feature is compliance with the requirements of
  standards that address accessible design of buildings or other
  facilities is approved by the voters. If that amendment is not
  approved by the voters, this Act has no effect.
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