86R4801 TJB-D
 
  By: Thompson of Harris H.B. No. 1842
 
 
 
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(g), Tax Code, is amended 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 federal law [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.
         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 the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2020.