83R6428 TJB-F
 
  By: Eiland H.B. No. 835
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the application of the limit on appraised value of a
  residence homestead for ad valorem tax purposes to an improvement
  that is a replacement structure for a structure that was rendered
  uninhabitable or unusable by a casualty or by wind or water damage.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 23.23, Tax Code, is amended by adding
  Subsection (g) to read as follows:
         (g)  Notwithstanding Subsection (f)(2), a replacement
  structure described by that subdivision is not considered to be a
  new improvement if to satisfy the requirements of a building code,
  fire code, or other local ordinance or a government assistance
  program that provided funding for the construction of the
  replacement structure 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.
         SECTION 2.  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.
         SECTION 3.  This Act takes effect January 1, 2014.