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AN ACT
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relating to the exemption from ad valorem taxation of a motor |
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vehicle owned by an individual and used in the course of the owner's |
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occupation or profession and also for personal activities of the |
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owner and to the rendition of such vehicles. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.253 to read as follows: |
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Sec. 11.253. MOTOR VEHICLE USED FOR PRODUCTION OF INCOME |
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AND FOR PERSONAL ACTIVITIES. (a) Except as provided by Subsection |
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(c), an individual is entitled to an exemption from taxation of one |
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motor vehicle owned by the individual that is used in the course of |
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the individual's occupation or profession and is also used for |
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personal activities of the owner that do not involve the production |
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of income. |
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(b) In this section, "motor vehicle" means a passenger car |
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or light truck as those terms are defined by Section 502.001, |
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Transportation Code. |
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(c) A person who has been granted or applied for an |
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exemption under this section may not apply for another exemption |
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under this section until after the application or exemption has |
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been denied. |
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(d) This section does not apply to a motor vehicle used to |
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transport passengers for hire. |
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SECTION 2. Section 22.01(k), Tax Code, is amended to read as |
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follows: |
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(k) Notwithstanding Subsections (a) and (b), an individual |
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who has been granted or has applied for an exemption from taxation |
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under Section 11.253 for a motor vehicle the individual owns [and is
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the primary operator of one or more passenger cars or light trucks
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in the course of the individual's occupation or profession and also
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operates those vehicles for personal activities that do not involve
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the production of income] is not required to render the motor |
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vehicle [vehicles] for taxation. [In this subsection, "passenger
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car" and "light truck" have the meanings assigned by Section
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502.001, Transportation Code.] |
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SECTION 3. (a) This Act applies beginning with the tax |
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year that begins January 1, 2007. |
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(b) For purposes of applying Section 11.253, Tax Code, as |
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added by this Act, to the 2007 tax year, a person claiming an |
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exemption from ad valorem taxation under that section in 2007 may |
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apply for the exemption not later than April 1, 2008. The chief |
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appraiser of an appraisal district shall correct the appraisal roll |
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for the district to reflect any exemption granted by the chief |
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appraiser under Section 11.253, Tax Code, as added by this Act, for |
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the 2007 tax year as soon as practicable and shall promptly certify |
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each exemption to the assessor for each taxing unit that imposes ad |
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valorem taxes on a motor vehicle owned by the person. If a person |
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who is granted an exemption under Section 11.253, Tax Code, as added |
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by this Act, for the 2007 tax year paid taxes on the person's exempt |
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motor vehicle for 2007 before the date the person was granted the |
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exemption, the collector for the taxing unit shall refund the |
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amount of taxes paid on the exempt motor vehicle not later than the |
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30th day after the date the exemption is certified to the assessor |
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for the unit. |
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SECTION 4. This Act takes effect on the date on which the |
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constitutional amendment proposed by the 80th Legislature, Regular |
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Session, 2007, authorizing the legislature to exempt from ad |
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valorem taxation one motor vehicle owned by an individual and used |
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in the course of the owner's occupation or profession and also for |
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personal activities of the owner, takes effect, if that |
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constitutional amendment is approved by the voters. If that |
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constitutional amendment is not approved by the voters, this Act |
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has no effect. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1022 was passed by the House on April |
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23, 2007, by the following vote: Yeas 142, Nays 0, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1022 was passed by the Senate on May |
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22, 2007, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |