By Alexander                                           H.B. No. 968
         76R1836 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, 2000.
 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.