|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
|
relating to the procedure for claiming an exemption from ad valorem |
|
taxation for a motor vehicle used for the production of income and |
|
for personal activities. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 11.43(c), Tax Code, is amended to read as |
|
follows: |
|
(c) An exemption provided by Section 11.13, 11.17, 11.18, |
|
11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j), or |
|
(j-1), 11.254, 11.29, 11.30, or 11.31, once allowed, need not be |
|
claimed in subsequent years, and except as otherwise provided by |
|
Subsection (e), the exemption applies to the property until it |
|
changes ownership or the person's qualification for the exemption |
|
changes. However, the chief appraiser may require a person allowed |
|
one of the exemptions in a prior year to file a new application to |
|
confirm the person's current qualification for the exemption by |
|
delivering a written notice that a new application is required, |
|
accompanied by an appropriate application form, to the person |
|
previously allowed the exemption. |
|
SECTION 2. Section 11.253, Tax Code, as added by Chapter 842 |
|
(H.B. 1022), Acts of the 80th Legislature, Regular Session, 2007, |
|
is renumbered as Section 11.254, Tax Code, to read as follows: |
|
Sec. 11.254 [11.253]. MOTOR VEHICLE USED FOR PRODUCTION OF |
|
INCOME AND FOR PERSONAL ACTIVITIES. (a) Except as provided by |
|
Subsection (c), an individual is entitled to an exemption from |
|
taxation of one motor vehicle owned by the individual that is used |
|
in the course of the individual's occupation or profession and is |
|
also used for personal activities of the owner that do not involve |
|
the production of income. |
|
(b) In this section, "motor vehicle" means a passenger car |
|
or light truck as those terms are defined by Section 502.001, |
|
Transportation Code. |
|
(c) A person who has been granted or applied for an |
|
exemption under this section may not apply for another exemption |
|
under this section until after the application or exemption has |
|
been denied. |
|
(d) This section does not apply to a motor vehicle used to |
|
transport passengers for hire. |
|
SECTION 3. Section 22.01(k), Tax Code, is amended to read as |
|
follows: |
|
(k) Notwithstanding Subsections (a) and (b), an individual |
|
who has been granted or has applied for an exemption from taxation |
|
under Section 11.254 [11.253] for a motor vehicle the individual |
|
owns is not required to render the motor vehicle for taxation. |
|
SECTION 4. This Act applies only to ad valorem taxes imposed |
|
for a tax year beginning on or after the effective date of this Act. |
|
SECTION 5. This Act takes effect January 1, 2010. |
|
|
|
* * * * * |