By Hilbert H.B. No. 2504
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the ad valorem tax situs of certain commercial
1-3 aircraft.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 21.05(d), Tax Code, is amended to read as
1-6 follows:
1-7 (d) A commercial aircraft that is operated on a regular
1-8 route or routes in this state by a certificated air carrier has a
1-9 taxable situs in each taxing unit in this state from which that
1-10 aircraft made a revenue departure during the preceding tax year.
1-11 The portion of the total market value of a commercial aircraft, or
1-12 the value allocated to this state under Subsection (b), that is
1-13 taxable by each taxing unit shall be determined by the chief
1-14 appraiser for the taxing unit according to the ratio the number of
1-15 revenue departures of the aircraft from the taxing unit during the
1-16 preceding tax year bears to the total number of revenue departures
1-17 of the aircraft made in this state during that tax year <A
1-18 certificated air carrier shall designate the tax situs of
1-19 commercial aircraft that land in Texas as either the carrier's
1-20 principal office in Texas or that Texas airport from which the
1-21 carrier has the highest number of Texas departures>.
1-22 SECTION 2. (a) This Act takes effect January 1, 1994.
1-23 (b) The change in law made by this Act shall be phased in as
1-24 provided by this subsection and Subsection (c). For the following
2-1 tax years, a commercial aircraft is taxable in each taxing unit in
2-2 which it would be taxable in that year under Section 21.05(d), Tax
2-3 Code, either as amended by this Act or as it existed on January 1,
2-4 1993. The taxable value for each taxing unit is:
2-5 (1) for the 1994 tax year, the sum of 33 percent of
2-6 the taxable value of the aircraft as determined for the taxing unit
2-7 under Section 21.05(d), Tax Code, as amended by this Act, and 67
2-8 percent of the taxable value of the aircraft as determined for the
2-9 taxing unit under Section 21.05(d), Tax Code, as that section
2-10 existed on January 1, 1993; and
2-11 (2) for the 1995 tax year, the sum of 66 percent of
2-12 the taxable value of the aircraft as determined for the taxing unit
2-13 under Section 21.05(d), Tax Code, as amended by this Act, and 34
2-14 percent of the taxable value of the aircraft as determined for the
2-15 taxing unit under Section 21.05(d), Tax Code, as that section
2-16 existed on January 1, 1993.
2-17 (c) For 1996 and subsequent tax years, a commercial aircraft
2-18 is taxable as provided by Section 21.05(d), Tax Code, as amended by
2-19 this Act.
2-20 SECTION 3. The importance of this legislation and the
2-21 crowded condition of the calendars in both houses create an
2-22 emergency and an imperative public necessity that the
2-23 constitutional rule requiring bills to be read on three several
2-24 days in each house be suspended, and this rule is hereby suspended.