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AN ACT
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relating to the eligibility of land to continue to be appraised for |
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ad valorem tax purposes as qualified open-space land following a |
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transfer to a person who uses the land in materially the same way as |
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the former owner and to late applications for such appraisal filed |
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by the new 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 23.54(e-1), Tax Code, is amended to read |
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as follows: |
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(e-1) For purposes of Subsection (e), the ownership of [the] |
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land that was appraised under this subchapter in the preceding tax |
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year is not considered to have changed if: |
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(1) the ownership of the land is transferred from the |
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former owner to the surviving spouse of the former owner; or |
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(2) after the ownership of the land is transferred |
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from the former owner to the new owner: |
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(A) the new owner uses the land in materially the |
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same way as the former owner used the land during the preceding tax |
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year; and |
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(B) the use described by Paragraph (A) is |
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overseen or conducted by the same individuals who oversaw or |
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conducted that use during the preceding tax year. |
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SECTION 2. Section 23.541, Tax Code, is amended by adding |
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Subsection (a-2) and amending Subsection (b) to read as follows: |
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(a-2) 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 new owner uses the land in materially the same |
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way as the former owner used the land during the preceding tax year; |
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(3) the use described by Subdivision (2) is overseen |
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or conducted by the same individuals who oversaw or conducted that |
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use during the preceding tax year; and |
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(4) the application is filed not later than the later |
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of: |
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(A) the delinquency date for the taxes on the |
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land for the year for which the application is filed; or |
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(B) the first anniversary of the date the |
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ownership of the land was transferred from the former owner to the |
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new owner. |
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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) or |
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(a-2). |
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SECTION 3. This Act takes effect January 1, 2026. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1244 was passed by the House on April |
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29, 2025, by the following vote: Yeas 145, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1244 was passed by the Senate on May |
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9, 2025, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |