HB5522 - Relating to the unauthorized occupancy of real property and a credit against the ad valorem taxes imposed on the real property; creating a criminal offense.

  89R1062 DRS-D     By: Schofield H.B. No. 5522       A BILL TO BE ENTITLED   AN ACT   relating to the unauthorized occupancy of real property and a   credit against the ad valorem taxes imposed on the real property;   creating a criminal offense.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Chapter 30, Penal Code, is amended by adding   Section 30.08 to read as follows:           Sec.   30.08.     SQUATTING. (a)   A person commits an offense if   the person:                 (1)     occupies the property of another without the   effective consent of the owner or other person authorized by a lease   or other agreement to occupy the property; and                 (2)     knows or reasonably should know that the person   does not have the effective consent of the owner or other person   authorized by a lease or other agreement to occupy the property.           (b)     An offense under this section is a Class A misdemeanor,   except that the offense is:                 (1)     a state jail felony if it is shown on the trial of   the offense that the defendant has previously been convicted one   time of an offense under this section; or                 (2)     a felony of the third degree if it is shown on the   trial of the offense that the defendant has previously been   convicted two or more times of an offense under this section.          SECTION 2.  Title 4, Property Code, is amended by adding   Chapter 24B to read as follows:   CHAPTER 24B. PROPERTY OWNER REMEDIES FOR UNAUTHORIZED OCCUPANCY OF   REAL PROPERTY           Sec.   24B.001.     ACTION FOR INJUNCTIVE RELIEF.   Notwithstanding any other law, if a person entered and is occupying   real property without the consent of the owner or the person   authorized by a lease or other agreement to occupy the property, the   property owner may bring an action in a court of competent   jurisdiction in the county in which the property is located to   restrain the person from occupying the property by a temporary   restraining order or by a permanent or temporary injunction.           Sec.   24B.002.     MANDAMUS. A property owner may seek a writ of   mandamus from a court of competent jurisdiction:                 (1)     to compel a district attorney, criminal district   attorney, or county attorney who fails or refuses to prosecute   conduct constituting an offense under Section 30.08, Penal Code, to   transfer prosecution of the offense to the appropriate prosecutor   in an adjoining county; or                 (2)     to compel a court that fails or refuses to set a   date for hearing an action brought by a property owner under Section   24B.001 to initiate or resume proceedings in the case.          SECTION 3.  Chapter 31, Tax Code, is amended by adding   Section 31.039 to read as follows:           Sec.   31.039.     TAX CREDIT FOR UNAUTHORIZED OCCUPANCY OF REAL   PROPERTY. (a)     A person who owns real property that during all or a   portion of a tax year is occupied by a person who entered the   property without the consent of the owner is entitled to a credit   against the taxes imposed on the property by each taxing unit that   taxes the property.           (b)     The amount of the credit to which a property owner is   entitled under this section against the taxes imposed on the   property by a taxing unit in a tax year is:                 (1)     if the chief appraiser determines that the   property was occupied by a person who entered the property without   the consent of the owner for a period of six months or less in the   tax year, the amount computed by:                       (A)     dividing the amount of taxes imposed on the   property by the taxing unit in the tax year by 12;                       (B)     multiplying the quotient computed under   Paragraph (A) by two;                       (C)     multiplying the quotient computed under   Paragraph (A) by the number of months for which the chief appraiser   determines that the property was occupied by the person for all or   part of the month; and                       (D)     adding the product computed under Paragraph   (B) to the product computed under Paragraph (C); or                 (2)     if the chief appraiser determines that the   property was occupied by a person who entered the property without   the consent of the owner for more than six months in the tax year, an   amount equal to the total amount of taxes imposed on the property by   the taxing unit in the tax year.           (c)     To receive a credit under this section, a property owner   must:                 (1)     file an application with the chief appraiser of   the appraisal district in which the property is located; and                 (2)     submit with the application evidence sufficient to   establish that the owner is entitled to the credit.           (d)     The chief appraiser shall approve or deny an application   under this section for each taxing unit for which the appraisal   district appraises property. A determination of the chief   appraiser is subject to protest and appeal in the same manner as a   determination to approve or deny an application for an exemption.           (e)     The chief appraiser shall forward a copy of the   application to the assessor for each taxing unit that imposes taxes   on the property and certify to the assessor whether the chief   appraiser has approved or denied the application.           (f)     The comptroller shall adopt rules for the   administration of this section, including rules prescribing the   form of an application for the credit.          SECTION 4.  Section 31.039, Tax Code, as added by 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.  (a)  Except as provided by Subsection (b) of this   section, this Act takes effect September 1, 2025.          (b)  Section 31.039, Tax Code, as added by this Act, takes   effect January 1, 2026, but only if the constitutional amendment   proposed by the 89th Legislature, Regular Session, 2025, to   authorize the legislature to provide for a credit against the ad   valorem taxes imposed on real property occupied by a person who   entered the property without the consent of the owner is approved by   the voters.  If that amendment is not approved by the voters,   Section 31.039, Tax Code, as added by this Act, has no effect.