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A BILL TO BE ENTITLED
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AN ACT
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relating to the period for which a property owner may receive a |
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residence homestead exemption from ad valorem taxation for property |
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that is rendered uninhabitable or unusable as a result of a |
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disaster. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.135, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (a-1) to read as follows: |
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(a) If a qualified residential structure for which the owner |
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receives an exemption under Section 11.13 is rendered uninhabitable |
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or unusable by a casualty or by wind or water damage, the owner may |
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continue to receive the exemption for the structure and the land and |
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improvements used in the residential occupancy of the structure |
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while the owner constructs a replacement qualified residential |
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structure on the land if the owner does not establish a different |
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principal residence for which the owner receives an exemption under |
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Section 11.13 during that period and intends to return and occupy |
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the structure as the owner's principal residence. To continue to |
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receive the exemption, the owner must begin active construction of |
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the replacement qualified residential structure or other physical |
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preparation of the site on which the structure is to be located not |
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later than the first anniversary of the date the owner ceases to |
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occupy the former qualified residential structure as the owner's |
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principal residence. |
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(a-1) An [The] owner may not receive an [the] exemption |
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under Section 11.13 for [that] property under the circumstances |
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described by Subsection (a) [this subsection] for more than: |
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(1) five years if: |
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(A) the property is located in an area declared |
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to be a disaster area by the governor following a disaster; and |
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(B) the residential structure located on the |
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property is rendered uninhabitable or unusable as a result of the |
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disaster; or |
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(2) two years if Subdivision (1) does not apply. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2019. |