|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to residential property exemptions from taxes, |
|
|
assessments, and impact fees in the Greater East End Management |
|
|
District. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subsection (a), Section 3807.157, Special |
|
|
District Local Laws Code, is amended to read as follows: |
|
|
(a) The district may not impose a tax, impact fee, or |
|
|
assessment on a: |
|
|
(1) single-family detached residential property; |
|
|
(2) [,] multiunit residential property consisting of |
|
|
fewer than 13 units;[,] or |
|
|
(3) condominium, if the condominium receives a |
|
|
residence homestead exemption under Section 11.13, Tax Code, for |
|
|
the year in which the tax, impact fee, or assessment is imposed. |
|
|
SECTION 2. The changes in law made by this Act to Section |
|
|
3807.157, Special District Local Laws Code, apply only to a tax, |
|
|
impact fee, or assessment imposed on or after the effective date of |
|
|
this Act. A tax, impact fee, or assessment imposed before that date |
|
|
is governed by the law in effect when the imposition occurred, and |
|
|
the former law is continued in effect for that purpose. |
|
|
SECTION 3. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2007. |