Amend CSHB 585 (senate committee printing) as follows:
(1) Between SECTION 9 and SECTION 10 of the bill (page 6, between lines 23 and 24) insert the following SECTION 9A to read as follows:
SECTION 9A. Section 23.23, Tax Code, is amended by adding Subsection (g) to read as follows:
(g) In this subsection, "disaster recovery program" means the disaster recovery program administered by the General Land Office that is funded with community development block grant disaster recovery money authorized by the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act, 2009 (Pub. L. No. 110-329) and the Consolidated and Further Continuing Appropriations Act, 2012 (Pub. L. No. 112-55). Notwithstanding Subsection (f)(2), and only to the extent necessary to satisfy the requirements of the disaster recovery program, a replacement structure described by that subdivision is not considered to be a new improvement if to satisfy the requirements of the disaster recovery program it was necessary that:
(1) the square footage of the replacement structure exceed that of the replaced structure as that structure existed before the casualty or damage occurred; or
(2) the exterior of the replacement structure be of higher quality construction and composition than that of the replaced structure.
(2) Add the following appropriately numbered SECTION to the bill:
SECTION ____. The change in law made by Section 23.23(g), Tax Code, as added by this Act, applies only to the appraisal of a residence homestead for ad valorem tax purposes for a tax year that begins on or after January 1, 2014.
(3) In SECTION 26 of the bill, providing for the effective dates of the Act, strike Subsection (b) (page 10, lines 39-40) and substitute the following:
(b) Sections 1, 2, 4, 5, 8, 9, 9A, 13, 14, and 25 of this Act take effect January 1, 2014.
(4) Renumber the SECTIONS of the bill and cross-references accordingly.
LUCIO
HEGAR