Bill Text: TX SB1937 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the situs for ad valorem tax purposes of certain docks and piers located in more than one county.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-03-19 - Referred to Property Tax [SB1937 Detail]
Download: Texas-2019-SB1937-Introduced.html
| 86R14359 CJC-F | ||
| By: Hinojosa | S.B. No. 1937 | |
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| relating to the situs for ad valorem tax purposes of certain docks | ||
| and piers located in more than one county. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Chapter 21, Tax Code, is amended by adding | ||
| Section 21.11 to read as follows: | ||
| Sec. 21.11. CERTAIN DOCKS AND PIERS. (a) In this section: | ||
| (1) "Dock" means a structure that extends not further | ||
| than 30 feet from and is substantially supported by mainland. | ||
| (2) "Mainland" means land above the line of mean lower | ||
| low tide. | ||
| (3) "Pier" means a structure that extends more than 30 | ||
| feet from mainland and is substantially supported by submerged | ||
| land. | ||
| (4) "Submerged land" means land below the line of mean | ||
| lower low tide. | ||
| (b) This section applies only to property that is located on | ||
| the submerged land of one county and the mainland of another county. | ||
| (c) Notwithstanding any other provision of this chapter: | ||
| (1) a dock and tangible personal property permanently | ||
| located on the dock are taxable by the county that taxes the | ||
| mainland that substantially supports the dock; and | ||
| (2) a pier and tangible personal property permanently | ||
| located on the pier are taxable by the county that taxes the | ||
| submerged land that substantially supports the pier. | ||
| SECTION 2. The change in law made by this Act applies only | ||
| to ad valorem taxes imposed for a tax year that begins on or after | ||
| the effective date of this Act. | ||
| SECTION 3. This Act takes effect January 1, 2020. | ||
