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A BILL TO BE ENTITLED
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AN ACT
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relating to the application of the limit on appraised value of a |
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residence homestead for ad valorem tax purposes to an improvement |
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that is a replacement structure for a structure that was rendered |
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uninhabitable or unusable by a casualty or by wind or water damage. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.23(g), Tax Code, is amended to read as |
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follows: |
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(g) In this subsection, "disaster recovery program" means |
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the disaster recovery program administered by the General Land |
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Office or by a political subdivision of this state that is funded |
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with community development block grant disaster recovery money |
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authorized by federal law [the Consolidated Security, Disaster
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Assistance, and Continuing Appropriations Act, 2009 (Pub. L.
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No.
110-329) and the Consolidated and Further Continuing
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Appropriations Act, 2012 (Pub. L. No.
112-55)]. Notwithstanding |
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Subsection (f)(2), and only to the extent necessary to satisfy the |
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requirements of the disaster recovery program, a replacement |
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structure described by that subdivision is not considered to be a |
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new improvement if to satisfy the requirements of the disaster |
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recovery program it was necessary that: |
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(1) the square footage of the replacement structure |
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exceed that of the replaced structure as that structure existed |
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before the casualty or damage occurred; or |
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(2) the exterior of the replacement structure be of |
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higher quality construction and composition than that of the |
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replaced structure. |
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SECTION 2. (a) As soon as practicable after the effective |
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date of this Act, but not later than the 14th day after that date, |
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the General Land Office and each political subdivision that |
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administers a disaster recovery program described by Section |
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23.23(g), Tax Code, as amended by this Act, shall: |
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(1) prepare a list of each replacement structure |
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described by Section 23.23(g), Tax Code, that has been constructed |
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since January 1, 2018, under a disaster recovery program |
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administered by the entity; and |
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(2) provide a list to the chief appraiser of each |
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appraisal district of the property on the list described by |
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Subdivision (1) of this subsection that is located in that |
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appraisal district. |
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(b) As soon as practicable, but not later than the 60th day |
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after the date the chief appraiser of an appraisal district |
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receives a list under Subsection (a)(2) of this section: |
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(1) the chief appraiser shall, if necessary, take the |
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following actions regarding each affected property on the list: |
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(A) correct or supplement, as appropriate, the |
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appraisal records for the appraisal district to indicate the |
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correct appraised value for the affected property for the current |
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tax year; |
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(B) deliver a corrected notice of appraised value |
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to the owner of the affected property if a notice of appraised value |
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for that property was previously sent to the property owner for the |
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current tax year; and |
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(C) notify the assessor and collector for each |
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taxing unit in which the affected property is located of the |
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correction or supplementation of the appraisal records for the |
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appraisal district if the appraisal records have been approved for |
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the current tax year; |
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(2) the assessor for each taxing unit all or part of |
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the territory of which is located in the appraisal district shall |
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deliver a corrected tax bill to each owner of property for which the |
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chief appraiser corrected the appraised value under Subdivision |
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(1)(A) of this subsection if the taxing unit previously delivered a |
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bill for the taxes on the property for the current tax year and the |
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taxes on the property have not been paid; and |
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(3) the collector for each taxing unit all or part of |
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the territory of which is located in the appraisal district shall |
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refund to each owner of property for which the chief appraiser |
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corrected the appraised value under Subdivision (1)(A) of this |
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subsection the amount by which the taxes paid exceeded the amount of |
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taxes due if the taxing unit previously delivered a bill for the |
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taxes on the property for the current tax year and the taxes on the |
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property have been paid. |
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SECTION 3. This Act applies only to the appraisal of a |
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residence homestead for ad valorem tax purposes for a tax year that |
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begins on or after January 1, 2019. |
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SECTION 4. 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. |
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