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  82R6990 SMH-D
 
  By: Kolkhorst H.B. No. 3097
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the responsibilities of the comptroller and school
  districts in the implementation of the Texas Economic Development
  Act.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 313.004, Tax Code, is amended to read as
  follows:
         Sec. 313.004.  LEGISLATIVE INTENT. It is the intent of the
  legislature in enacting this chapter that:
               (1)  economic development decisions should occur at the
  state [local] level with local approval and be consistent with
  identifiable statewide economic development goals;
               (2)  this chapter should not be construed or
  interpreted to allow:
                     (A)  property owners to pool investments to create
  sufficiently large investments to qualify for an ad valorem tax
  benefit or financial benefit provided by this chapter;
                     (B)  an applicant for an ad valorem tax benefit or
  financial benefit provided by this chapter to assert that jobs will
  be eliminated if certain investments are not made if the assertion
  is not true; or
                     (C)  a sole proprietorship, partnership, or
  limited liability partnership to receive an ad valorem tax benefit
  or financial benefit provided by this chapter; and
               (3)  in implementing this chapter, the comptroller
  [school districts] should:
                     (A)  strictly interpret the criteria and
  selection guidelines provided by this chapter; and
                     (B)  approve only those applications for an ad
  valorem tax benefit or financial benefit provided by this chapter
  that:
                           (i)  enhance the local community;
                           (ii)  improve the local public education
  system;
                           (iii)  create high-paying jobs; and
                           (iv)  advance the economic development goals
  of this state as identified by the Texas Strategic Economic
  Development Planning Commission.
         SECTION 2.  Section 313.021(4), Tax Code, is amended to read
  as follows:
               (4)  "Qualifying time period" means:
                     (A)  the period that begins on the date that a
  person's application for a limitation on appraised value under this
  subchapter is approved by the comptroller [governing body of the
  school district] and ends on December 31 of the second tax year that
  begins after that date, except as provided by Paragraph (B) or (C)
  of this subdivision or Section 313.027(h);
                     (B)  in connection with a nuclear electric power
  generation facility, the first seven tax years that begin on or
  after the third anniversary of the date the comptroller [school
  district] approves the property owner's application for a
  limitation on appraised value under this subchapter, unless a
  shorter time period is agreed to by the comptroller [governing body
  of the school district] and the property owner; or
                     (C)  in connection with an advanced clean energy
  project, as defined by Section 382.003, Health and Safety Code, the
  first five tax years that begin on or after the third anniversary of
  the date the comptroller [school district] approves the property
  owner's application for a limitation on appraised value under this
  subchapter, unless a shorter time period is agreed to by the
  comptroller [governing body of the school district] and the
  property owner.
         SECTION 3.  Section 313.025, Tax Code, is amended by
  amending Subsections (a), (a-1), (b), (b-1), (c), (d), (d-1), (e),
  (f), (f-1), (g), and (i) and adding Subsections (j) and (k) to read
  as follows:
         (a)  The owner or lessee of, or the holder of another
  possessory interest in, any qualified property described by Section
  313.021(2)(A), (B), or (C) may apply to the comptroller [governing
  body of the school district in which the property is located] for a
  limitation on the appraised value for school district maintenance
  and operations ad valorem tax purposes of the person's qualified
  property.  An application must be made on the form prescribed by the
  comptroller and include the information required by the
  comptroller, and it must be accompanied by:
               (1)  the application fee established by the comptroller
  [governing body of the school district];
               (2)  information sufficient to show that the real and
  personal property identified in the application as qualified
  property meets the applicable criteria established by Section
  313.021(2); and
               (3)  information relating to each applicable criterion
  listed in Section 313.026.
         (a-1)  Within seven days of the receipt of each document, the
  comptroller [school district] shall submit to the governing body of
  the school district in which the property is located [comptroller]
  a copy of the application and any proposed [the] agreement between
  the applicant and the comptroller [school district].  If an
  economic analysis of the proposed project is submitted to the
  comptroller [school district], the comptroller [district] shall
  submit a copy of the analysis to the school district [comptroller].  
  In addition, the comptroller [school district] shall submit to the
  school district [comptroller] any subsequent revision of or
  amendment to any of those documents within seven days of its
  receipt.  The comptroller shall publish each document received
  [from the school district] under this subsection on the
  comptroller's Internet website.  If the school district maintains a
  generally accessible Internet website, the district shall provide
  on its website a link to the location of those documents posted on
  the comptroller's website in compliance with this subsection.  This
  subsection does not require the comptroller to post information
  that is confidential under Section 313.028.
         (b)  [The governing body of a school district is not required
  to consider an application for a limitation on appraised value that
  is filed with the governing body under Subsection (a).   If the
  governing body of the school district does elect to consider an
  application, the governing body shall deliver three copies of the
  application to the comptroller and request that the comptroller
  provide an economic impact evaluation of the application to the
  school district.]  Except as provided by Subsection (b-1), the
  comptroller shall conduct or contract with a third person to
  conduct an economic impact [the] evaluation of the application,
  which shall be completed and provided to the governing body of the
  school district as soon as practicable.  The governing body shall
  provide to the comptroller or third person any requested
  information.  A methodology to allow comparisons of economic impact
  for different schedules of the addition of qualified investment or
  qualified property may be developed as part of the economic impact
  evaluation.  The comptroller [governing body] shall provide a copy
  of the evaluation to the applicant on request.  [The comptroller may
  charge and collect a fee sufficient to cover the costs of providing
  the economic impact evaluation.]  The comptroller [governing body
  of a school district] shall approve or disapprove an application
  before the 151st day after the date the application is filed, unless
  the recommendation of the governing body [economic impact
  evaluation] has not been received or an extension is agreed to by
  the comptroller [governing body] and the applicant.
         (b-1)  The comptroller shall indicate on a [one] copy of the
  application the date the comptroller received the application and
  deliver that copy to the Texas Education Agency.  The Texas
  Education Agency shall determine the effect that the applicant's
  proposal will have on the number or size of the school district's
  instructional facilities, as required to be included in the
  economic impact evaluation by Section 313.026(a)(12)
  [313.026(a)(9)], and submit a written report containing the
  agency's determination to the comptroller.  The governing body of
  the school district shall provide any requested information to the
  Texas Education Agency.  Not later than the 45th day after the date
  the application indicates that the comptroller received the
  application, the Texas Education Agency shall make the required
  determination and submit the agency's written report to the
  comptroller.  A third person contracted by the comptroller to
  conduct an economic impact evaluation of an application is not
  required to make a determination that the Texas Education Agency is
  required to make and report to the comptroller under this
  subsection.
         (c)  In determining whether to grant an application, the
  comptroller [governing body of the school district] is entitled to
  request and receive assistance from:
               (1)  the governing body of the school district
  [comptroller];
               (2)  the Texas [Department of] Economic Development and
  Tourism Office;
               (3)  the Texas Workforce Investment Council; and
               (4)  the Texas Workforce Commission.
         (d)  Before the 46th day [91st day] after the date the school
  district [comptroller] receives the economic impact evaluation 
  [copy of the application], the governing body of the district
  [comptroller] shall submit a recommendation to the comptroller
  [governing body of the school district] as to whether the
  application should be approved or disapproved.
         (d-1)  The comptroller [governing body of a school district]
  may approve an application [that the comptroller has recommended
  should be disapproved] only if[:
               [(1)]  the governing body of the school district
  recommends that the application be approved [holds a public hearing
  the sole purpose of which is to consider the application and the
  comptroller's recommendation; and
               [(2)     at a subsequent meeting of the governing body
  held after the date of the public hearing, at least two-thirds of
  the members of the governing body vote to approve the application].
         (e)  Before approving or disapproving an application under
  this subchapter [that the governing body elects to consider], the
  comptroller [governing body of the school district] must make a
  written finding as to each criterion listed in Section 313.026. The
  comptroller [governing body] shall deliver a copy of those findings
  to the school district and the applicant.
         (f)  The comptroller [governing body] may approve an
  application only if the comptroller [governing body] finds that the
  information in the application is true and correct, finds under
  Subsection (h) that the applicant is eligible for the limitation on
  the appraised value of the person's qualified property, and
  determines that granting the application is in the best interest of
  the school district and this state.
         (f-1)  Notwithstanding any other provision of this chapter
  to the contrary, including Section 313.003(2) or 313.004(3)(A) or
  (B)(iii), the comptroller [governing body of a school district] may
  waive the new jobs creation requirement in Section
  313.021(2)(A)(iv)(b) or 313.051(b) and approve an application if
  the comptroller [governing body] makes a finding that the jobs
  creation requirement exceeds the industry standard for the number
  of employees reasonably necessary for the operation of the facility
  of the property owner that is described in the application.
         (g)  The Texas [Department of] Economic Development and
  Tourism Office or its successor may recommend that the comptroller
  [a school district] grant a person a limitation on appraised value
  under this chapter. In determining whether to grant an
  application, the comptroller [governing body of the school
  district] shall consider any recommendation made by the Texas
  [Department of] Economic Development and Tourism Office or its
  successor.
         (i)  If the comptroller's determination under Subsection (h)
  that the property does not meet the requirements of Section 313.024
  for eligibility for a limitation on appraised value under this
  subchapter becomes final, the comptroller is not required to
  conduct [provide] an economic impact evaluation of the application,
  the governing body of the school district is not required [or] to
  submit a recommendation to the comptroller [school district] as to
  whether the application should be approved or disapproved, and the
  comptroller [governing body of the school district] may not grant
  the application.
         (j)  Unless Subsection (i) applies, if the governing body of
  the school district submits a recommendation to the comptroller
  that the comptroller approve the application and the comptroller
  disapproves the application, the governing body of the school
  district may approve the application if:
               (1)  the property owner requests that the governing
  body approve the application;
               (2)  the governing body holds a public hearing the sole
  purpose of which is to consider the application and the
  comptroller's disapproval of the application; and
               (3)  at a subsequent meeting of the governing body held
  after the date of the public hearing, at least two-thirds of the
  members of the governing body vote to approve the application.
         (k)  If the governing body of the school district approves
  the application under Subsection (j), the governing body of the
  school district and the property owner shall enter into a written
  agreement for the implementation of a limitation on appraised value
  for school district maintenance and operations ad valorem tax
  purposes of the owner's qualified property. The provisions of this
  subchapter governing an agreement between the comptroller and the
  property owner apply to an agreement between the governing body of
  the school district and the property owner.
         SECTION 4.  Section 313.026, Tax Code, is amended to read as
  follows:
         Sec. 313.026.  ECONOMIC IMPACT EVALUATION. (a) The
  economic impact evaluation of the application must include the
  following:
               (1)  [the recommendations of the comptroller;
               [(2)]  the name of the school district;
               (2) [(3)]  the name of the applicant;
               (3) [(4)]  the general nature of the applicant's
  investment;
               (4) [(5)]  the relationship between the applicant's
  industry and the types of qualifying jobs to be created by the
  applicant to the long-term economic growth plans of this state as
  described in the strategic plan for economic development submitted
  by the Texas Strategic Economic Development Planning Commission
  under Section 481.033, Government Code, as that section existed
  before February 1, 1999;
               (5) [(6)]  the relative level of the applicant's
  investment per qualifying job to be created by the applicant;
               (6) [(7)]  the number of qualifying jobs to be created
  by the applicant;
               (7) [(8)]  the wages, salaries, and benefits to be
  offered by the applicant to qualifying job holders;
               (8) [(9)]  the ability of the applicant to locate or
  relocate in another state or another region of this state;
               (9) [(10)]  the impact the project will have on this
  state and individual local units of government, including:
                     (A)  tax and other revenue gains, direct or
  indirect, that would be realized during the qualifying time period,
  the limitation period, and a period of time after the limitation
  period considered appropriate by the comptroller; and
                     (B)  economic effects of the project, including
  the impact on jobs and income, during the qualifying time period,
  the limitation period, and a period of time after the limitation
  period considered appropriate by the comptroller;
               (10) [(11)]  the economic condition of the region of
  the state at the time the person's application is being considered;
               (11) [(12)]  the number of new facilities built or
  expanded in the region during the two years preceding the date of
  the application that were eligible to apply for a limitation on
  appraised value under this subchapter;
               (12) [(13)]  the effect of the applicant's proposal, if
  approved, on the number or size of the school district's
  instructional facilities, as defined by Section 46.001, Education
  Code;
               (13) [(14)]  the projected market value of the
  qualified property of the applicant as determined by the
  comptroller;
               (14) [(15)]  the proposed limitation on appraised
  value for the qualified property of the applicant;
               (15) [(16)]  the projected dollar amount of the taxes
  that would be imposed on the qualified property, for each year of
  the agreement, if the property does not receive a limitation on
  appraised value with assumptions of the projected appreciation or
  depreciation of the investment and projected tax rates clearly
  stated;
               (16) [(17)]  the projected dollar amount of the taxes
  that would be imposed on the qualified property, for each tax year
  of the agreement, if the property receives a limitation on
  appraised value with assumptions of the projected appreciation or
  depreciation of the investment clearly stated;
               (17) [(18)]  the projected effect on the Foundation
  School Program of payments to the district for each year of the
  agreement;
               (18) [(19)]  the projected future tax credits if the
  applicant also applies for school tax credits under Section
  313.103; and
               (19) [(20)]  the total amount of taxes projected to be
  lost or gained by the district over the life of the agreement
  computed by subtracting the projected taxes stated in Subdivision
  (16) [(17)] from the projected taxes stated in Subdivision (15) 
  [(16)].
         (b)  The comptroller's determination [recommendations]
  shall be based on the criteria listed in Subsections (a)(4)-(19) 
  [(a)(5)-(20)] and on any other information available to the
  comptroller, including information provided by the governing body
  of the school district under Section 313.025(b).
         SECTION 5.  Section 313.0265(c), Tax Code, is amended to
  read as follows:
         (c)  If a school district maintains a generally accessible
  Internet website, the district shall maintain a link on its
  Internet website to the area of the comptroller's Internet website
  where information on each of the [district's] agreements to limit
  appraised value entered into by the comptroller on behalf of the
  district is maintained.
         SECTION 6.  Sections 313.027(a), (b), (c), (d), (e), (f),
  (h), and (i), Tax Code, are amended to read as follows:
         (a)  If the person's application is approved by the
  comptroller [governing body of the school district], for each of
  the first eight tax years that begin after the applicable
  qualifying time period, the appraised value for school district
  maintenance and operations ad valorem tax purposes of the person's
  qualified property as described in the agreement between the person
  and the comptroller [district] entered into under this section in
  the school district may not exceed the lesser of:
               (1)  the market value of the property; or
               (2)  subject to Subsection (b), the amount agreed to by
  the comptroller [governing body of the school district].
         (b)  The amount agreed to by the comptroller [governing body
  of a school district] under Subsection (a)(2) must be an amount in
  accordance with the following, according to the category
  established by Section 313.022 to which the school district
  belongs:
 
CATEGORY MINIMUM AMOUNT OF LIMITATION
 
I $100 million
 
II $80 million
 
III $60 million
 
IV $40 million
 
V $20 million
         (c)  The limitation amounts listed in Subsection (b) are
  minimum amounts. The comptroller [A school district], regardless
  of the category of the school district, may agree to a greater
  amount than those amounts.
         (d)  The comptroller [governing body of the school district]
  and the property owner shall enter into a written agreement for the
  implementation of the limitation on appraised value under this
  subchapter on the owner's qualified property.  The agreement and
  any amendment to the agreement must be approved by the governing
  body of the school district.
         (e)  The agreement must describe with specificity the
  qualified investment that the person will make on or in connection
  with the person's qualified property that is subject to the
  limitation on appraised value under this subchapter. Other
  property of the person that is not specifically described in the
  agreement is not subject to the limitation unless the comptroller
  [governing body of the school district], by official action,
  provides that the other property is subject to the limitation.
         (f)  In addition, the agreement:
               (1)  must incorporate each relevant provision of this
  subchapter and, to the extent necessary, include provisions for the
  protection of future school district revenues through the
  adjustment of the minimum valuations, the payment of revenue
  offsets, and other mechanisms agreed to by the property owner and
  the comptroller [school district];
               (2)  may provide that the property owner will protect
  the school district in the event the district incurs extraordinary
  education-related expenses related to the project that are not
  directly funded in state aid formulas, including expenses for the
  purchase of portable classrooms and the hiring of additional
  personnel to accommodate a temporary increase in student enrollment
  attributable to the project;
               (3)  must require the property owner to maintain a
  viable presence in the school district for at least three years
  after the date the limitation on appraised value of the owner's
  property expires;
               (4)  must provide for the termination of the agreement,
  the recapture of ad valorem tax revenue lost as a result of the
  agreement if the owner of the property fails to comply with the
  terms of the agreement, and payment of a penalty or interest, or
  both, on that recaptured ad valorem tax revenue;
               (5)  may specify any conditions the occurrence of which
  will require the comptroller [district] and the property owner to
  renegotiate all or any part of the agreement; and
               (6)  must specify the ad valorem tax years covered by
  the agreement.
         (h)  The agreement between the comptroller [governing body
  of the school district] and the applicant may provide for a deferral
  of the date on which the qualifying time period for the project is
  to commence or, subsequent to the date the agreement is entered
  into, be amended to provide for such a deferral.  This subsection
  may not be construed to permit a qualifying time period that has
  commenced to continue for more than the number of years applicable
  to the project under Section 313.021(4).
         (i)  A person and the comptroller [school district] may not
  enter into an agreement under which the person agrees to provide
  supplemental payments to a school district in an amount that
  exceeds an amount equal to $100 per student per year in average
  daily attendance, as defined by Section 42.005, Education Code, or
  for a period that exceeds the period beginning with the period
  described by Section 313.021(4) and ending with the period
  described by Section 313.104(2)(B) of this code.  This limit does
  not apply to amounts described by Subsection (f)(1) or (2) of this
  section.
         SECTION 7.  Section 313.0275(a), Tax Code, is amended to
  read as follows:
         (a)  Notwithstanding any other provision of this chapter to
  the contrary, a person with whom the comptroller [a school
  district] enters into an agreement under this subchapter must make
  the minimum amount of qualified investment during the qualifying
  time period and create the required number of qualifying jobs
  during each year of the agreement.
         SECTION 8.  Section 313.028, Tax Code, is amended to read as
  follows:
         Sec. 313.028.  CERTAIN BUSINESS INFORMATION CONFIDENTIAL.
  Information provided to a school district or the comptroller in
  connection with an application for a limitation on appraised value
  under this subchapter that describes the specific processes or
  business activities to be conducted or the specific tangible
  personal property to be located on real property covered by the
  application shall be segregated in the application from other
  information in the application and is confidential and not subject
  to public disclosure unless the comptroller [governing body of the
  school district] approves the application.  Other information in
  the custody of a school district or the comptroller in connection
  with the application, including information related to the economic
  impact of a project or the essential elements of eligibility under
  this chapter, such as the nature and amount of the projected
  investment, employment, wages, and benefits, may not be considered
  confidential business information if the comptroller [governing
  body of the school district] agrees to consider the application.
  Information in the custody of a school district or the comptroller
  if the comptroller [governing body] approves the application is not
  confidential under this section.
         SECTION 9.  Section 313.031(b), Tax Code, is amended to read
  as follows:
         (b)  The comptroller [governing body of a school district] by
  official action shall establish reasonable nonrefundable
  application fees to be paid by property owners who apply to the
  comptroller [district] for a limitation on the appraised value of
  the person's property under this subchapter. The amount of an
  application fee must be reasonable and may not exceed the estimated
  cost to the comptroller [district] of processing and acting on an
  application, including the cost of the economic impact evaluation
  required by Sections 313.025 and 313.026.
         SECTION 10.  Section 313.051(b), Tax Code, is amended to
  read as follows:
         (b)  The comptroller [governing body of a school district to
  which this subchapter applies] may enter into an agreement on
  behalf of a school district to which this subchapter applies in the
  same manner as the comptroller may enter into an agreement on behalf
  of a school district to which Subchapter B applies [may do so] under
  Subchapter B, subject to Sections 313.052-313.054.  Except as
  otherwise provided by this subchapter, the provisions of Subchapter
  B apply to a school district to which this subchapter applies.  For
  purposes of this subchapter, a property owner is required to create
  only at least 10 new jobs on the owner's qualified property.  At
  least 80 percent of all the new jobs created must be qualifying jobs
  as defined by Section 313.021(3), except that, for a school
  district described by Subsection (a)(2), each qualifying job must
  pay at least 110 percent of the average weekly wage for
  manufacturing jobs in the region designated for the regional
  planning commission, council of governments, or similar regional
  planning agency created under Chapter 391, Local Government Code,
  in which the district is located.
         SECTION 11.  Section 313.054, Tax Code, is amended to read as
  follows:
         Sec. 313.054.  LIMITATION ON APPRAISED VALUE. (a) For a
  school district to which this subchapter applies, the amount agreed
  to by the comptroller [governing body of the district] under
  Section 313.027(a)(2) must be an amount in accordance with the
  following, according to the category established by Section 313.052
  to which the school district belongs:
 
CATEGORY MINIMUM AMOUNT OF LIMITATION
 
I $30 million
 
II $20 million
 
III $10 million
 
IV $5 million
 
V $1 million
         (b)  The limitation amounts listed in Subsection (a) are
  minimum amounts. The comptroller [A school district], regardless
  of the category of the school district, may agree to a greater
  amount than those amounts.
         SECTION 12.  Section 313.102(a), Tax Code, is amended to
  read as follows:
         (a)  In addition to the limitation on the appraised value of
  the person's qualified property under Subchapter B or C, a person is
  entitled to a tax credit from the school district on behalf of which
  the comptroller [that] approved the limitation in an amount equal
  to the amount of ad valorem taxes paid to that school district that
  were imposed on the portion of the appraised value of the qualified
  property that exceeds the amount of the limitation agreed to by the
  comptroller [governing body of the school district] under Section
  313.027(a)(2) in each year in the applicable qualifying time
  period.
         SECTION 13.  Section 403.302(d), Government Code, as amended
  by Chapters 1186 (H.B. 3676) and 1328 (H.B. 3646), Acts of the 81st
  Legislature, Regular Session, 2009, is reenacted and amended to
  read as follows:
         (d)  For the purposes of this section, "taxable value" means
  the market value of all taxable property less:
               (1)  the total dollar amount of any residence homestead
  exemptions lawfully granted under Section 11.13(b) or (c), Tax
  Code, in the year that is the subject of the study for each school
  district;
               (2)  one-half of the total dollar amount of any
  residence homestead exemptions granted under Section 11.13(n), Tax
  Code, in the year that is the subject of the study for each school
  district;
               (3)  the total dollar amount of any exemptions granted
  before May 31, 1993, within a reinvestment zone under agreements
  authorized by Chapter 312, Tax Code;
               (4)  subject to Subsection (e), the total dollar amount
  of any captured appraised value of property that:
                     (A)  is within a reinvestment zone created on or
  before May 31, 1999, or is proposed to be included within the
  boundaries of a reinvestment zone as the boundaries of the zone and
  the proposed portion of tax increment paid into the tax increment
  fund by a school district are described in a written notification
  provided by the municipality or the board of directors of the zone
  to the governing bodies of the other taxing units in the manner
  provided by Section 311.003(e), Tax Code, before May 31, 1999, and
  within the boundaries of the zone as those boundaries existed on
  September 1, 1999, including subsequent improvements to the
  property regardless of when made;
                     (B)  generates taxes paid into a tax increment
  fund created under Chapter 311, Tax Code, under a reinvestment zone
  financing plan approved under Section 311.011(d), Tax Code, on or
  before September 1, 1999; and
                     (C)  is eligible for tax increment financing under
  Chapter 311, Tax Code;
               (5)  the total dollar amount of any captured appraised
  value of property that:
                     (A)  is within a reinvestment zone:
                           (i)  created on or before December 31, 2008,
  by a municipality with a population of less than 18,000; and
                           (ii)  the project plan for which includes
  the alteration, remodeling, repair, or reconstruction of a
  structure that is included on the National Register of Historic
  Places and requires that a portion of the tax increment of the zone
  be used for the improvement or construction of related facilities
  or for affordable housing;
                     (B)  generates school district taxes that are paid
  into a tax increment fund created under Chapter 311, Tax Code; and
                     (C)  is eligible for tax increment financing under
  Chapter 311, Tax Code;
               (6)  the total dollar amount of any exemptions granted
  under Section 11.251 or 11.253, Tax Code;
               (7)  the difference between the comptroller's estimate
  of the market value and the productivity value of land that
  qualifies for appraisal on the basis of its productive capacity,
  except that the productivity value estimated by the comptroller may
  not exceed the fair market value of the land;
               (8)  the portion of the appraised value of residence
  homesteads of individuals who receive a tax limitation under
  Section 11.26, Tax Code, on which school district taxes are not
  imposed in the year that is the subject of the study, calculated as
  if the residence homesteads were appraised at the full value
  required by law;
               (9)  a portion of the market value of property not
  otherwise fully taxable by the district at market value because of:
                     (A)  action required by statute or the
  constitution of this state that, if the tax rate adopted by the
  district is applied to it, produces an amount equal to the
  difference between the tax that the district would have imposed on
  the property if the property were fully taxable at market value and
  the tax that the district is actually authorized to impose on the
  property, if this subsection does not otherwise require that
  portion to be deducted; or
                     (B)  action taken by the district or by the
  comptroller on behalf of the district under Subchapter B or C,
  Chapter 313, Tax Code, before the expiration of the subchapter;
               (10)  the market value of all tangible personal
  property, other than manufactured homes, owned by a family or
  individual and not held or used for the production of income;
               (11)  the appraised value of property the collection of
  delinquent taxes on which is deferred under Section 33.06, Tax
  Code;
               (12)  the portion of the appraised value of property
  the collection of delinquent taxes on which is deferred under
  Section 33.065, Tax Code; and
               (13)  the amount by which the market value of a
  residence homestead to which Section 23.23, Tax Code, applies
  exceeds the appraised value of that property as calculated under
  that section.
         SECTION 14.  Section 403.302(m), Government Code, as added
  by Chapter 1186 (H.B. 3676), Acts of the 81st Legislature, Regular
  Session, 2009, is amended to conform to Section 80, Chapter 1328
  (H.B. 3646), Acts of the 81st Legislature, Regular Session, 2009:
         (m)  Subsection (d)(9) [(d)(10)] does not apply to property
  that was the subject of an application under Subchapter B or C,
  Chapter 313, Tax Code, made after May 1, 2009,  that the comptroller
  recommended should be disapproved.
         SECTION 15.  To the extent of any conflict, this Act prevails
  over another Act of the 82nd Legislature, Regular Session, 2011,
  relating to nonsubstantive additions to and corrections in enacted
  codes.
         SECTION 16.  Chapter 313, Tax Code, as amended by this Act,
  applies only to an application filed under that chapter on or after
  the effective date of this Act. An application filed under that
  chapter before the effective date of this Act is governed by the law
  in effect on the date the application was filed, and the former law
  is continued in effect for that purpose.
         SECTION 17.  This Act takes effect September 1, 2011.