Texas SB 47: Relating to the treatment of a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty, a natural disaster, or wind or water damage as a new improvement for ad valorem tax purposes.

Status: Filed (as of 2025-07-24)

State: Texas · Session: 891 · Bill: SB 47

Subjects: CONSTRUCTION & BUILDING MATERIALS (S0106), Disaster Preparedness & Relief (I0211), Taxation--Property-Appraisals & Appraisal Districts (I0792), Taxation--Property-Exemptions (I0793)

Sponsors: Miles

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