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AN ACT
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relating to the procedure for claiming an exemption from ad valorem |
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taxation for a motor vehicle used for the production of income and |
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for personal activities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.43(c), Tax Code, is amended to read as |
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follows: |
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(c) An exemption provided by Section 11.13, 11.17, 11.18, |
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11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j), or |
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(j-1), 11.254, 11.29, 11.30, or 11.31, once allowed, need not be |
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claimed in subsequent years, and except as otherwise provided by |
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Subsection (e), the exemption applies to the property until it |
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changes ownership or the person's qualification for the exemption |
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changes. However, the chief appraiser may require a person allowed |
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one of the exemptions in a prior year to file a new application to |
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confirm the person's current qualification for the exemption by |
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delivering a written notice that a new application is required, |
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accompanied by an appropriate application form, to the person |
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previously allowed the exemption. |
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SECTION 2. Section 11.253, Tax Code, as added by Chapter 842 |
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(H.B. 1022), Acts of the 80th Legislature, Regular Session, 2007, |
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is renumbered as Section 11.254, Tax Code, to read as follows: |
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Sec. 11.254 [11.253]. MOTOR VEHICLE USED FOR PRODUCTION OF |
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INCOME AND FOR PERSONAL ACTIVITIES. (a) Except as provided by |
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Subsection (c), an individual is entitled to an exemption from |
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taxation of one motor vehicle owned by the individual that is used |
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in the course of the individual's occupation or profession and is |
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also used for personal activities of the owner that do not involve |
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the production 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 3. 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 11.254 [11.253] for a motor vehicle the individual |
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owns is not required to render the motor vehicle for taxation. |
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SECTION 4. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 5. This Act takes effect January 1, 2010. |
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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. 2814 was passed by the House on April |
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15, 2009, by the following vote: Yeas 147, 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. 2814 was passed by the Senate on May |
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27, 2009, 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 |