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A BILL TO BE ENTITLED
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AN ACT
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relating to the ad valorem taxation of manufactured homes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.432, Tax Code, is amended to read as |
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follows: |
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Sec. 11.432. HOMESTEAD EXEMPTION FOR MANUFACTURED HOME. |
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(a) Except as provided by Subsection (a-1), for [For] a |
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manufactured home to qualify as a residence homestead [for an
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exemption] under Section 11.13, the application for [the] exemption |
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required by Section 11.43 must be accompanied by: |
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(1) a copy of the statement of ownership and location |
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for the manufactured home issued by the manufactured housing |
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division of the Texas Department of Housing and Community Affairs |
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under Section 1201.207, Occupations Code, showing that the |
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individual applying for the exemption is the owner of the |
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manufactured home; |
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(2) a [or be accompanied by a verified] copy of the |
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purchase contract or payment receipt showing that the applicant is |
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the purchaser of the manufactured home; or |
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(3) a sworn affidavit by the applicant stating that: |
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(A) the applicant is the owner of the |
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manufactured home; |
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(B) the seller of the manufactured home did not |
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provide the applicant with a purchase contract; and |
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(C) the applicant could not locate the seller |
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after making a good faith effort[, unless a photostatic copy of the
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current title page for the home is displayed on the computer website
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of the Texas Department of Housing and Community Affairs]. |
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(a-1) An [The] appraisal district may rely upon the computer |
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records of the Texas Department of Housing and Community Affairs to |
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verify an applicant's ownership of a manufactured home. An |
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applicant is not required to submit an accompanying document |
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described by Subsection (a) if the appraisal district verifies the |
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applicant's ownership under this subsection [determine whether a
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manufactured home qualifies for an exemption]. |
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(b) The land on which a manufactured home is located |
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qualifies as a residence homestead [for an exemption] under Section |
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11.13 only if: |
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(1) the land is owned by one or more individuals, |
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including the applicant [manufactured home qualifies for an
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exemption as provided by Subsection (a)]; [and] |
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(2) the applicant occupies the manufactured home as |
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the applicant's principal residence; and |
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(3) the applicant demonstrates ownership of the |
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manufactured home under Subsection (a) or the appraisal district |
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determines the applicant's ownership under Subsection (a-1) |
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[manufactured home is listed together with the land on which it is
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located under Section 25.08]. |
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(c) The owner of land that qualifies as a residence |
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homestead under this section [consumer] is entitled to obtain the |
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homestead exemptions provided by Section 11.13 and any other |
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benefit granted under this title to the owner of a residence |
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homestead regardless of whether the applicant [owner] has elected |
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to treat the manufactured home as real property or personal |
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property and regardless of whether the manufactured home is listed |
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on the tax rolls with the real property to which it is attached or |
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listed on the tax rolls separately. |
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(d) [(c)] In this section, "manufactured home" has the |
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meaning assigned by Section 1201.003, Occupations Code. |
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SECTION 2. Section 25.08, Tax Code, is amended by adding |
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Subsection (g) to read as follows: |
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(g) The assessor for a taxing unit shall apportion a |
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non-percentage-based residence homestead exemption for property |
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consisting of land and a manufactured home listed separately on the |
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tax roll on a pro rata basis based on the appraised value of the land |
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and the manufactured home. |
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SECTION 3. (a) Section 11.432, Tax Code, as amended by |
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this Act, applies only to an application for a residence homestead |
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exemption filed on or after the effective date of this Act. An |
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application filed before the effective date of this Act is governed |
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by the law in effect when the application was filed, and that law is |
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continued in effect for that purpose. |
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(b) Section 25.08, Tax Code, as amended by this Act, applies |
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only to an apportionment of a residence homestead exemption for a |
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tax year beginning on or after the effective date of this Act. |
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SECTION 4. This Act takes effect January 1, 2012. |
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