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Amend CSSB 340 as follows:                                                   
	(1)  Between SECTIONS 5 and 6 of the bill (committee printing 
page 4, between lines 33 and 34), insert the following section, 
appropriately numbered, and renumber the subsequent sections of the 
bill accordingly:
	SECTION __.  Section 23.23, Tax Code, is amended by adding 
Subsection (f) to read as follows:
	(f)  Notwithstanding Subsections (a) and (e) and except as 
provided by Subdivision (2), an improvement to property that would 
otherwise constitute a new improvement is not treated as a new 
improvement if the improvement is a replacement structure for a 
structure that was rendered uninhabitable or unusable by a casualty 
or by mold or water damage.  For purposes of appraising the property 
in the tax year in which the structure would have constituted a new 
improvement:
		(1)  the last year in which the property was appraised 
for taxation before the casualty or damage occurred is considered 
to be the last year in which the property was appraised for taxation 
for purposes of Subsection (a)(2)(A); and
		(2)  the replacement structure is considered to be a 
new improvement only to the extent it is a significant improvement 
over the replaced structure as that structure existed before the 
casualty or damage occurred.
	(2)  At the end of SECTION 8 of the bill (committee printing 
page 4, following line 64) add the following:
	(c)  Subsection (f), Section 23.23, Tax Code, as added by 
this Act, applies to the appraisal of property for a tax year 
beginning on or after the effective date of this Act regardless of 
whether the casualty or mold or water damage occurred before, on, or 
after the effective date of this Act.