By Kuempel H.B. No. 3056
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to taxation of real property repair and remodeling.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 151.0047, Tax Code, is amended by adding
1-5 Subsection (3) to read as follows:
1-6 Sec. 151.0047. "Real Property Repair and Remodeling" "Real
1-7 property repair and remodeling" means the repair, restoration,
1-8 remodeling, or modification of an improvement to real property
1-9 other than:
1-10 (1) a structure or separate part of a structure used
1-11 as a residence; <or>
1-12 (2) an improvement immediately adjacent to a structure
1-13 described by Subdivision (1) of this section and used in the
1-14 residential occupancy of the structure or separate part of the
1-15 structure by the person using the structure or part as a residence;
1-16 or
1-17 (3) new construction, constructed within the confines
1-18 of an existing structure if the new construction does not make
1-19 over, rebuild, replace or upgrade the existing structure.
1-20 SECTION 2. The importance of this legislation and the
1-21 crowded condition of the calendars in both houses create an
1-22 emergency and an imperative public necessity that the
1-23 constitutional rule requiring bills to be read on three several
2-1 days in each house be suspended, and this rule is hereby suspended,
2-2 and that this Act take effect and be in force from and after its
2-3 passage, and it is so enacted.