Bill Text: TX SB443 | 2019-2020 | 86th Legislature | Enrolled
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.
Sponsorship: Slight Partisan Bill (Republican 3-1)
Status: (Passed) 2019-06-04 - Effective immediately [SB443 Detail]
Download: Texas-2019-SB443-Enrolled.html
| S.B. No. 443 | ||
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| 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, or the fifth anniversary for a | ||
| property described by Subsection (a-1)(1), of the date the owner | ||
| ceases to occupy the former qualified residential structure as the | ||
| owner's principal residence. | ||
| (a-1) An [ |
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| under Section 11.13 for [ |
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| described by Subsection (a) [ |
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| (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. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 443 passed the Senate on | ||
| April 11, 2019, by the following vote: Yeas 30, Nays 1. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 443 passed the House on | ||
| May 17, 2019, by the following vote: Yeas 142, Nays 0, two | ||
| present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
