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H.B. No. 1022

H.B. No. 1022

AN ACT
relating to the exemption from ad valorem taxation of a motor
vehicle owned by an individual and used in the course of the owner’s
occupation or profession and also for personal activities of the
owner and to the rendition of such vehicles.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.253 to read as follows:
Sec. 11.253. MOTOR VEHICLE USED FOR PRODUCTION OF INCOME
AND FOR PERSONAL ACTIVITIES. (a) Except as provided by Subsection
(c), an individual is entitled to an exemption from taxation of one
motor vehicle owned by the individual that is used in the course of
the individual’s occupation or profession and is also used for
personal activities of the owner that do not involve the production
of income.
(b) In this section, “motor vehicle” means a passenger car
or light truck as those terms are defined by Section 502.001,
Transportation Code.
(c) A person who has been granted or applied for an
exemption under this section may not apply for another exemption
under this section until after the application or exemption has
been denied.
(d) This section does not apply to a motor vehicle used to
transport passengers for hire.
SECTION 2. Section 22.01(k), Tax Code, is amended to read as
follows:
(k) Notwithstanding Subsections (a) and (b), an individual
who has been granted or has applied for an exemption from taxation
under Section 11.253 for a motor vehicle the individual owns [and is
the primary operator of one or more passenger cars or light trucks
in the course of the individual’s occupation or profession and also
operates those vehicles for personal activities that do not involve
the production of income] is not required to render the motor
vehicle [vehicles] for taxation. [In this subsection, “passenger
car” and “light truck” have the meanings assigned by Section
502.001, Transportation Code.]
SECTION 3. (a) This Act applies beginning with the tax
year that begins January 1, 2007.
(b) For purposes of applying Section 11.253, Tax Code, as
added by this Act, to the 2007 tax year, a person claiming an
exemption from ad valorem taxation under that section in 2007 may
apply for the exemption not later than April 1, 2008. The chief
appraiser of an appraisal district shall correct the appraisal roll
for the district to reflect any exemption granted by the chief
appraiser under Section 11.253, Tax Code, as added by this Act, for
the 2007 tax year as soon as practicable and shall promptly certify
each exemption to the assessor for each taxing unit that imposes ad
valorem taxes on a motor vehicle owned by the person. If a person
who is granted an exemption under Section 11.253, Tax Code, as added
by this Act, for the 2007 tax year paid taxes on the person’s exempt
motor vehicle for 2007 before the date the person was granted the
exemption, the collector for the taxing unit shall refund the
amount of taxes paid on the exempt motor vehicle not later than the
30th day after the date the exemption is certified to the assessor
for the unit.
SECTION 4. This Act takes effect on the date on which the
constitutional amendment proposed by the 80th Legislature, Regular
Session, 2007, authorizing the legislature to exempt from ad
valorem taxation one motor vehicle owned by an individual and used
in the course of the owner’s occupation or profession and also for
personal activities of the owner, takes effect, if that
constitutional amendment is approved by the voters. If that
constitutional amendment is not approved by the voters, this Act
has no effect.

______________________________ ______________________________
President of the Senate Speaker of the House

I certify that H.B. No. 1022 was passed by the House on April
23, 2007, by the following vote: Yeas 142, Nays 0, 1 present, not
voting.

______________________________
Chief Clerk of the House

I certify that H.B. No. 1022 was passed by the Senate on May
22, 2007, by the following vote: Yeas 31, Nays 0.

______________________________
Secretary of the Senate
APPROVED: _____________________
Date

_____________________
Governor

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