H.B. No. 2814
relating to the procedure for claiming an exemption from ad valorem
taxation for a motor vehicle used for the production of income and
for personal activities.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.43(c), Tax Code, is amended to read as
(c) An exemption provided by Section 11.13, 11.17, 11.18,
11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j), or
(j-1), 11.254, 11.29, 11.30, or 11.31, once allowed, need not be
claimed in subsequent years, and except as otherwise provided by
Subsection (e), the exemption applies to the property until it
changes ownership or the person’s qualification for the exemption
changes. However, the chief appraiser may require a person allowed
one of the exemptions in a prior year to file a new application to
confirm the person’s current qualification for the exemption by
delivering a written notice that a new application is required,
accompanied by an appropriate application form, to the person
previously allowed the exemption.
SECTION 2. Section 11.253, Tax Code, as added by Chapter 842
(H.B. 1022), Acts of the 80th Legislature, Regular Session, 2007,
is renumbered as Section 11.254, Tax Code, to read as follows:
Sec. 11.254 [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,
(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
(d) This section does not apply to a motor vehicle used to
transport passengers for hire.
SECTION 3. Section 22.01(k), Tax Code, is amended to read as
(k) Notwithstanding Subsections (a) and (b), an individual
who has been granted or has applied for an exemption from taxation
under Section 11.254 [11.253] for a motor vehicle the individual
owns is not required to render the motor vehicle for taxation.
SECTION 4. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 5. This Act takes effect January 1, 2010.
President of the Senate Speaker of the House
I certify that H.B. No. 2814 was passed by the House on April
15, 2009, by the following vote: Yeas 147, Nays 0, 1 present, not
Chief Clerk of the House
I certify that H.B. No. 2814 was passed by the Senate on May
27, 2009, by the following vote: Yeas 31, Nays 0.
Secretary of the Senate