HBA-ALS H.B. 968 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 968
By: Alexander
Ways and Means
3/18/1999
Introduced



BACKGROUND AND PURPOSE 

Under Section 11.13 of the Tax Code, the owner of a residence homestead is
entitled to various property tax exemptions on the homestead.  However,
there is no statutory provision addressing whether boat shelters are
considered part of a residential homestead for tax exemption purposes. 

H.B. 968 establishes that a residence homestead includes a structure used
exclusively to shelter or house a water vessel if certain conditions
relating to the use and location of the structure are met. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 11.13, Tax Code, by adding Subsection (s), to
provide that, for purposes of this section, a residence homestead
(homestead) includes a structure exclusively used to house or shelter a
vessel, as defined by Section 31.003, Parks and Wildlife Code
(Definitions), as any watercraft, other than a seaplane on water, used or
capable of being used for transportation on water, that is owned by the
owner of the homestead, if the structure is: 

(1) owned by the owner of the homestead;
(2) used in connection with the owner's residential use of the homestead;
(3) built on or over land adjacent to or reasonably near the homestead and
is owned by the      owner of the homestead, a government entity, or any
person, including a homeowner's       association, if the owner of the
homestead has a contractual or property right to maintain      the
structure; and 
(4) not rented or leased to a person by the owner of the homestead.

SECTION 2.  Effective date: January 1, 2000.

SECTION 3.  Emergency clause.