Bill Text: TX SB915 | 2011-2012 | 82nd Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the ad valorem taxation of manufactured homes.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Engrossed - Dead) 2011-05-20 - Committee report sent to Calendars [SB915 Detail]
Download: Texas-2011-SB915-Comm_Sub.html
Bill Title: Relating to the ad valorem taxation of manufactured homes.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Engrossed - Dead) 2011-05-20 - Committee report sent to Calendars [SB915 Detail]
Download: Texas-2011-SB915-Comm_Sub.html
By: Wentworth | S.B. No. 915 | |
(In the Senate - Filed February 24, 2011; March 8, 2011, | ||
read first time and referred to Committee on Intergovernmental | ||
Relations; April 4, 2011, reported favorably by the following | ||
vote: Yeas 5, Nays 0; April 4, 2011, sent to printer.) |
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relating to the ad valorem taxation of manufactured homes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.432, Tax Code, is amended to read as | ||
follows: | ||
Sec. 11.432. HOMESTEAD EXEMPTION FOR MANUFACTURED HOME. | ||
(a) Except as provided by Subsection (a-1), for [ |
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manufactured home to qualify as a residence homestead [ |
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required by Section 11.43 must be accompanied by: | ||
(1) a copy of the statement of ownership and location | ||
for the manufactured home issued by the manufactured housing | ||
division of the Texas Department of Housing and Community Affairs | ||
under Section 1201.207, Occupations Code, showing that the | ||
individual applying for the exemption is the owner of the | ||
manufactured home; | ||
(2) a [ |
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purchase contract or payment receipt showing that the applicant is | ||
the purchaser of the manufactured home; or | ||
(3) a sworn affidavit by the applicant stating that: | ||
(A) the applicant is the owner of the | ||
manufactured home; | ||
(B) the seller of the manufactured home did not | ||
provide the applicant with a purchase contract; and | ||
(C) the applicant could not locate the seller | ||
after making a good faith effort[ |
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(a-1) An [ |
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records of the Texas Department of Housing and Community Affairs to | ||
verify an applicant's ownership of a manufactured home. An | ||
applicant is not required to submit an accompanying document | ||
described by Subsection (a) if the appraisal district verifies the | ||
applicant's ownership under this subsection [ |
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(b) The land on which a manufactured home is located | ||
qualifies as a residence homestead [ |
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11.13 only if: | ||
(1) the land is owned by one or more individuals, | ||
including the applicant [ |
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(2) the applicant occupies the manufactured home as | ||
the applicant's principal residence; and | ||
(3) the applicant demonstrates ownership of the | ||
manufactured home under Subsection (a) or the appraisal district | ||
determines the applicant's ownership under Subsection (a-1) | ||
[ |
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(c) The owner of land that qualifies as a residence | ||
homestead under this section [ |
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homestead exemptions provided by Section 11.13 and any other | ||
benefit granted under this title to the owner of a residence | ||
homestead regardless of whether the applicant [ |
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to treat the manufactured home as real property or personal | ||
property and regardless of whether the manufactured home is listed | ||
on the tax rolls with the real property to which it is attached or | ||
listed on the tax rolls separately. | ||
(d) [ |
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meaning assigned by Section 1201.003, Occupations Code. | ||
SECTION 2. Section 25.08, Tax Code, is amended by adding | ||
Subsection (g) to read as follows: | ||
(g) The assessor for a taxing unit shall apportion a | ||
non-percentage-based residence homestead exemption for property | ||
consisting of land and a manufactured home listed separately on the | ||
tax roll on a pro rata basis based on the appraised value of the land | ||
and the manufactured home. | ||
SECTION 3. (a) Section 11.432, Tax Code, as amended by | ||
this Act, applies only to an application for a residence homestead | ||
exemption filed on or after the effective date of this Act. An | ||
application filed before the effective date of this Act is governed | ||
by the law in effect when the application was filed, and that law is | ||
continued in effect for that purpose. | ||
(b) Section 25.08, Tax Code, as amended by this Act, applies | ||
only to an apportionment of a residence homestead exemption for a | ||
tax year beginning on or after the effective date of this Act. | ||
SECTION 4. This Act takes effect January 1, 2012. | ||
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