By: Lucio, Bettencourt S.B. No. 812
 
 
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 or by a political subdivision of this state 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.  (a)  As soon as practicable after the effective
  date of this Act, but not later than the 14th day after that date,
  the General Land Office and each political subdivision that
  administers a disaster recovery program described by Section
  23.23(g), Tax Code, as amended by this Act, shall:
               (1)  prepare a list of each replacement structure
  described by Section 23.23(g), Tax Code, that has been constructed
  since January 1, 2018, under a disaster recovery program
  administered by the entity; and
               (2)  provide a list to the chief appraiser of each
  appraisal district of the property on the list described by
  Subdivision (1) of this subsection that is located in that
  appraisal district.
         (b)  As soon as practicable, but not later than the 60th day
  after the date the chief appraiser of an appraisal district
  receives a list under Subsection (a)(2) of this section:
               (1)  the chief appraiser shall, if necessary, take the
  following actions regarding each affected property on the list:
                     (A)  correct or supplement, as appropriate, the
  appraisal records for the appraisal district to indicate the
  correct appraised value for the affected property for the current
  tax year;
                     (B)  deliver a corrected notice of appraised value
  to the owner of the affected property if a notice of appraised value
  for that property was previously sent to the property owner for the
  current tax year; and
                     (C)  notify the assessor and collector for each
  taxing unit in which the affected property is located of the
  correction or supplementation of the appraisal records for the
  appraisal district if the appraisal records have been approved for
  the current tax year;
               (2)  the assessor for each taxing unit all or part of
  the territory of which is located in the appraisal district shall
  deliver a corrected tax bill to each owner of property for which the
  chief appraiser corrected the appraised value under Subdivision
  (1)(A) of this subsection if the taxing unit previously delivered a
  bill for the taxes on the property for the current tax year and the
  taxes on the property have not been paid; and
               (3)  the collector for each taxing unit all or part of
  the territory of which is located in the appraisal district shall
  refund to each owner of property for which the chief appraiser
  corrected the appraised value under Subdivision (1)(A) of this
  subsection the amount by which the taxes paid exceeded the amount of
  taxes due if the taxing unit previously delivered a bill for the
  taxes on the property for the current tax year and the taxes on the
  property have been paid.
         SECTION 3.  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, 2019.
         SECTION 4.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2019.