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A BILL TO BE ENTITLED
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AN ACT
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relating to the exclusion from the market value of real property for |
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ad valorem tax purposes of the value of any improvement, or any |
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feature incorporated in an improvement, made to the property if the |
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primary purpose of the improvement or feature is compliance with |
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the requirements of standards that address accessible design of |
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buildings or other facilities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 23, Tax Code, is amended by |
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adding Section 23.015 to read as follows: |
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Sec. 23.015. EXCLUSION OF VALUE OF IMPROVEMENT MADE TO |
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COMPLY WITH ACCESSIBILITY STANDARDS. In determining the market |
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value of real property, the chief appraiser shall exclude from that |
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value the value of any improvement, or any feature incorporated in |
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an improvement, made to the property if the primary purpose of the |
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improvement or feature is compliance with the requirements of the |
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2010 Americans with Disabilities Act Standards for Accessible |
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Design or any successor standards that address accessible design of |
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buildings or other facilities and are promulgated under the |
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Americans with Disabilities Act of 1990 (42 U.S.C. Section 12101 et |
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seq.). |
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SECTION 2. This Act applies only to the determination of the |
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market value of real property for ad valorem tax purposes for a tax |
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year that begins on or after the effective date of this Act. |
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SECTION 3. The change in law made by this Act applies to an |
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improvement, or a feature incorporated in an improvement, described |
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by Section 23.015, Tax Code, as added by this Act, made to real |
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property only if the improvement is made to the property, or the |
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feature is incorporated in an improvement made to the property, on |
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or after January 1, 2025. |
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SECTION 4. This Act takes effect January 1, 2026, but only |
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if the constitutional amendment proposed by the 89th Legislature, |
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Regular Session, 2025, to authorize the legislature to exclude from |
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the market value of real property for ad valorem tax purposes the |
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value of any improvement, or any feature incorporated in an |
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improvement, made to the property if the primary purpose of the |
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improvement or feature is compliance with the requirements of |
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standards that address accessible design of buildings or other |
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facilities is approved by the voters. If that amendment is not |
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approved by the voters, this Act has no effect. |