By: Wentworth  S.B. No. 915
         (In the Senate - Filed February 24, 2011; March 8, 2011,
  read first time and referred to Committee on Intergovernmental
  Relations; April 4, 2011, reported favorably by the following
  vote:  Yeas 5, Nays 0; April 4, 2011, sent to printer.)
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the ad valorem taxation of manufactured homes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.432, Tax Code, is amended to read as
  follows:
         Sec. 11.432.  HOMESTEAD EXEMPTION FOR MANUFACTURED HOME.  
  (a)  Except as provided by Subsection (a-1), for [For] a
  manufactured home to qualify as a residence homestead [for an
  exemption] under Section 11.13, the application for [the] exemption
  required by Section 11.43 must be accompanied by:
               (1)  a copy of the statement of ownership and location
  for the manufactured home issued by the manufactured housing
  division of the Texas Department of Housing and Community Affairs
  under Section 1201.207, Occupations Code, showing that the
  individual applying for the exemption is the owner of the
  manufactured home;
               (2)  a [or be accompanied by a verified] copy of the
  purchase contract or payment receipt showing that the applicant is
  the purchaser of the manufactured home; or
               (3)  a sworn affidavit by the applicant stating that:
                     (A)  the applicant is the owner of the
  manufactured home;
                     (B)  the seller of the manufactured home did not
  provide the applicant with a purchase contract; and
                     (C)  the applicant could not locate the seller
  after making a good faith effort[, unless a photostatic copy of the
  current title page for the home is displayed on the computer website
  of the Texas Department of Housing and Community Affairs].
         (a-1)  An [The] appraisal district may rely upon the computer
  records of the Texas Department of Housing and Community Affairs to
  verify an applicant's ownership of a manufactured home.  An
  applicant is not required to submit an accompanying document
  described by Subsection (a) if the appraisal district verifies the
  applicant's ownership under this subsection [determine whether a
  manufactured home qualifies for an exemption].
         (b)  The land on which a manufactured home is located
  qualifies as a residence homestead [for an exemption] under Section
  11.13 only if:
               (1)  the land is owned by one or more individuals,
  including the applicant [manufactured home qualifies for an
  exemption as provided by Subsection (a)]; [and]
               (2)  the applicant occupies the manufactured home as
  the applicant's principal residence; and
               (3)  the applicant demonstrates ownership of the
  manufactured home under Subsection (a) or the appraisal district
  determines the applicant's ownership under Subsection (a-1)
  [manufactured home is listed together with the land on which it is
  located under Section 25.08].  
         (c)  The owner of land that qualifies as a residence
  homestead under this section [consumer] is entitled to obtain the
  homestead exemptions provided by Section 11.13 and any other
  benefit granted under this title to the owner of a residence
  homestead regardless of whether the applicant [owner] has elected
  to treat the manufactured home as real property or personal
  property and regardless of whether the manufactured home is listed
  on the tax rolls with the real property to which it is attached or
  listed on the tax rolls separately.
         (d) [(c)]  In this section, "manufactured home" has the
  meaning assigned by Section 1201.003, Occupations Code.
         SECTION 2.  Section 25.08, Tax Code, is amended by adding
  Subsection (g) to read as follows:
         (g)  The assessor for a taxing unit shall apportion a
  non-percentage-based residence homestead exemption for property
  consisting of land and a manufactured home listed separately on the
  tax roll on a pro rata basis based on the appraised value of the land
  and the manufactured home.
         SECTION 3.  (a)  Section 11.432, Tax Code, as amended by
  this Act, applies only to an application for a residence homestead
  exemption filed on or after the effective date of this Act.  An
  application filed before the effective date of this Act is governed
  by the law in effect when the application was filed, and that law is
  continued in effect for that purpose.
         (b)  Section 25.08, Tax Code, as amended by this Act, applies
  only to an apportionment of a residence homestead exemption for a
  tax year beginning on or after the effective date of this Act.
         SECTION 4.  This Act takes effect January 1, 2012.
 
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