By Hilderbran                                    H.B. No. 944

      75R4195 SMH-D                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the exemption from ad valorem taxation of a residence

 1-3     homestead.

 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-5           SECTION 1.  Section 11.13(j)(1), Tax Code, is amended to read

 1-6     as follows:

 1-7                 (1)  "Residence homestead" means a structure (including

 1-8     a mobile home) or a separately secured and occupied portion of a

 1-9     structure (together with the land, not to exceed 20 acres, and

1-10     improvements used in the residential occupancy of the structure, if

1-11     the structure and the land and improvements have identical

1-12     ownership) that:

1-13                       (A)  is owned by one or more individuals, either

1-14     directly or through a beneficial interest in a qualifying trust;

1-15                       (B)  is designed or adapted for human residence;

1-16     and

1-17                       (C)  is used as a residence[; and]

1-18                       [(D)  is occupied as his principal residence by

1-19     an owner or, for property owned through a beneficial interest in a

1-20     qualifying trust, by a trustor of the trust who qualifies for the

1-21     exemption].

1-22           SECTION 2.  This Act takes effect January 1, 1998.

1-23           SECTION 3.  The importance of this legislation and the

1-24     crowded condition of the calendars in both houses create an

 2-1     emergency and an imperative public necessity that the

 2-2     constitutional rule requiring bills to be read on three several

 2-3     days in each house be suspended, and this rule is hereby suspended.