Amend CSHB 2233 by adding the following section to the bill, 
appropriately numbered, and renumbering existing sections 
accordingly:
	SECTION___.  (a)  Section 21.02, Tax Code, is amended by 
amending Subsection  (a)  and adding Subsection (d) to read as 
follows:
	(a)  Except as provided by Subsections [Subsection] (b) and 
(d) and by Sections 21.021, 21.04, and 21.05, tangible personal 
property is taxable by a taxing unit if:
		(1)  it is located in the unit on January 1 for more 
than a temporary period;
		(2)  it normally is located in the unit, even though it 
is outside the unit on January 1, if it is outside the unit only 
temporarily;
		(3)  it normally is returned to the unit between uses 
elsewhere and is not located in any one place for more than a 
temporary period; or
		(4)  the owner resides (for property not used for 
business purposes) or maintains the owner's [his] principal place 
of business in this state (for property used for business purposes) 
in the unit and the property is taxable in this state but does not 
have a taxable situs pursuant to Subdivisions (1) through (3) of 
this section.
	(d)  This subsection does not apply to a drilling rig 
designed for offshore drilling or exploration operations.  A mobile 
portable drilling rig, and equipment associated with the drilling 
rig, is taxable by the taxing unit in which the rig is located on 
January 1 if the rig was located in the unit for the preceding 365 
consecutive days.  If the rig and associated equipment was not 
located at its January 1 location for the preceding 365 days, it is 
taxable by the taxing unit in which the owner's principal place of 
business in this state is located on January 1.
	(b)  Section 21.02, Tax Code, as amended by Subsection (a) of 
this section, applies only to an ad valorem tax year that begins on 
or after January 1, 2006.
	(c)  This section takes effect January 1, 2006.