| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the authority of the governing body of a municipality to |
|
|
exempt a portion of the value of a residence homestead from ad |
|
|
valorem taxation if the homestead meets certain energy efficiency |
|
|
standards. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 11.13, Tax Code, is amended by adding |
|
|
Subsection (s) to read as follows: |
|
|
(s) In addition to any other exemptions provided by this |
|
|
section, an individual is entitled to an exemption from taxation by |
|
|
a municipality of a portion of the appraised value of the |
|
|
individual's residence homestead if the exemption is adopted by the |
|
|
governing body of the municipality before July 1 in the manner |
|
|
provided by law for official action by the body and the homestead |
|
|
meets energy efficiency standards prescribed by the governing body. |
|
|
The governing body may provide that homesteads constructed in |
|
|
different years must meet different energy efficiency standards to |
|
|
be eligible for the exemption and may limit the number of years for |
|
|
which a homestead may receive an exemption. |
|
|
SECTION 2. Section 25.23(a), Tax Code, is amended to read as |
|
|
follows: |
|
|
(a) After submission of appraisal records, the chief |
|
|
appraiser shall prepare supplemental appraisal records listing: |
|
|
(1) each taxable property the chief appraiser |
|
|
discovers that is not included in the records already submitted, |
|
|
including property that was omitted from an appraisal roll in a |
|
|
prior tax year; |
|
|
(2) property on which the appraisal review board has |
|
|
not determined a protest at the time of its approval of the |
|
|
appraisal records; and |
|
|
(3) property that qualifies for an exemption under |
|
|
Section 11.13(n) or (s) that was adopted by the governing body of a |
|
|
taxing unit after the date the appraisal records were submitted. |
|
|
SECTION 3. This Act applies only to ad valorem taxes imposed |
|
|
for a tax year beginning on or after the effective date of this Act. |
|
|
SECTION 4. This Act takes effect January 1, 2010, but only |
|
|
if the constitutional amendment proposed by the 81st Legislature, |
|
|
Regular Session, 2009, authorizing the governing body of a |
|
|
municipality to exempt a portion of the value of a residence |
|
|
homestead from ad valorem taxation if the homestead meets certain |
|
|
energy efficiency standards is approved by the voters. If that |
|
|
amendment is not approved by the voters, this Act has no effect. |