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A BILL TO BE ENTITLED
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AN ACT
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relating to late applications for the appraisal of land for ad |
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valorem tax purposes as qualified open-space land following the |
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death of the owner of the land. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.541, Tax Code, is amended by adding |
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Subsection (a-1) and amending Subsection (b) to read as follows: |
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(a-1) Notwithstanding Subsection (a), the chief appraiser |
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shall accept and approve or deny an application for appraisal under |
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this subchapter after the deadline for filing the application has |
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passed if: |
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(1) the land that is the subject of the application was |
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appraised under this subchapter in the preceding tax year; |
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(2) the ownership of the land changed as a result of |
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the death of an owner of the land during the preceding tax year; and |
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(3) the application is filed not later than the |
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delinquency date for the taxes on the land for the year for which |
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the application is filed by: |
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(A) the surviving spouse or a surviving child of |
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the decedent; |
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(B) the executor or administrator of the estate |
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of the decedent; or |
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(C) a fiduciary acting on behalf of the surviving |
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spouse or a surviving child of the decedent. |
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(b) If appraisal under this subchapter is approved when the |
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application is filed late, the owner is liable for a penalty of 10 |
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percent of the difference between the amount of tax imposed on the |
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property and the amount that would be imposed if the property were |
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taxed at market value. The penalty prescribed by this subsection |
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does not apply to a late application filed under Subsection (a-1). |
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SECTION 2. The change in law made by this Act applies |
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beginning with the 2023 tax year. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |