| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the procedure for delivery by a chief appraiser of a |
|
|
form for reapplying for the appraisal of land for ad valorem tax |
|
|
purposes as agricultural or open-space land. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 23.43(e), Tax Code, is amended to read as |
|
|
follows: |
|
|
(e) Before February 1 the chief appraiser shall deliver an |
|
|
application form by certified mail, return receipt requested, to |
|
|
each individual whose land was designated for agricultural use |
|
|
during the preceding year. The chief appraiser [He] shall include |
|
|
with the application a brief explanation of the requirements for |
|
|
obtaining agricultural designation. |
|
|
SECTION 2. Section 23.54(e), Tax Code, is amended to read as |
|
|
follows: |
|
|
(e) If a person fails to file a valid application on time, |
|
|
the land is ineligible for appraisal as provided by this subchapter |
|
|
for that year. Once an application is filed and appraisal under this |
|
|
subchapter is allowed, the land is eligible for appraisal under |
|
|
this subchapter in subsequent years without a new application |
|
|
unless the ownership of the land changes or its eligibility under |
|
|
this subchapter ends. However, subject to Section 23.551, if the |
|
|
chief appraiser has good cause to believe that land is no longer |
|
|
eligible for appraisal under this subchapter, the chief appraiser |
|
|
may require a person allowed appraisal under this subchapter in a |
|
|
prior year to file a new application to confirm that the land is |
|
|
currently eligible for appraisal under this subchapter by |
|
|
delivering a written notice that a new application is required, |
|
|
accompanied by the application form, by certified mail, return |
|
|
receipt requested, to the person who filed the application that was |
|
|
previously allowed. |
|
|
SECTION 3. The changes in law made by this Act apply only to |
|
|
a notice or application form delivered by the chief appraiser of an |
|
|
appraisal district on or after the effective date of this Act. |
|
|
SECTION 4. This Act takes effect September 1, 2023. |