By Alexander                                          H.B. No. 3539

         75R6187 JD-D                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the residence homestead exemption from ad valorem

 1-3     taxation.

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

 1-5           SECTION 1.  Section 11.13, Tax Code, is amended by adding

 1-6     Subsection (s) to read as follows:

 1-7           (s)  For purposes of this section, a residence homestead

 1-8     includes a structure used exclusively to house or shelter a vessel,

 1-9     as defined by Section 31.003, Parks and Wildlife Code, owned by the

1-10     owner of the residence homestead if the structure is:

1-11                 (1)  owned by the owner of the residence homestead;

1-12                 (2)  used in connection with the owner's residential

1-13     use of the residence homestead;

1-14                 (3)  built on or over land that is adjacent to or

1-15     reasonably near the residential structure constituting the

1-16     residence homestead and that is owned by:

1-17                       (A)  the owner of the residence homestead;

1-18                       (B)  a governmental entity; or

1-19                       (C)  any other person, including a homeowner's

1-20     association, if the owner of the residence homestead has a

1-21     contractual or property right to maintain the structure on the

1-22     land; and

1-23                 (4)  not rented or leased by the owner of the residence

1-24     homestead to another person.

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

 2-2           SECTION 3.  The importance of this legislation and the

 2-3     crowded condition of the calendars in both houses create an

 2-4     emergency and an imperative public necessity that the

 2-5     constitutional rule requiring bills to be read on three several

 2-6     days in each house be suspended, and this rule is hereby suspended.