HB3826ham001 100TH GENERAL ASSEMBLY

Rep. Mike Fortner

Filed: 3/22/2017

10000HB3826ham001 LRB100 10685 AWJ 24033 a

AMENDMENT TO HOUSE BILL 3826

AMENDMENT NO. ______. Amend House Bill 3826, on page 5, by replacing lines 20 through 23 with the following:

"(j) A home rule municipality may not assess or collect a real estate transfer tax on a deed or trust document related to the first sale of a newly constructed and unoccupied residential structure for which an impact fee has been assessed and collected by a school district, park district, municipality, or county as a condition of issuance or signing of a plat of subdivision in which the residential structure is located, the building permit for the residential structure, or an occupancy permit for the residential structure, except that the deed or trust document shall not be exempt from filing the declaration under Article 31 of the Property Tax Code.".