By: Lozano H.B. No. 2130
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the method to be used by the chief appraiser of an
  appraisal district to determine the market value for ad valorem tax
  purposes of the real property of a manufactured home community.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 23, Tax Code, is amended by
  adding Section 23.28 to read as follows:
         Sec. 23.28.  MANUFACTURED HOME COMMUNITY. (a) In this
  section, "manufactured home community" has the meaning assigned by
  Section 94.001, Property Code.
         (b)  In determining the market value of the real property of
  a manufactured home community, the chief appraiser shall use the
  cost method of appraisal.
         SECTION 2.  Section 23.28, Tax Code, as added by this Act,
  applies only to the appraisal of the real property of a manufactured
  home community for a tax year that begins on or after the effective
  date of this Act.
         SECTION 3.  This Act takes effect January 1, 2024.