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A BILL TO BE ENTITLED
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AN ACT
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relating to the repeal of the additional ad valorem taxes imposed as |
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a result of a sale or change of use of certain land. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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ARTICLE 1. REPEAL OF ADDITIONAL TAX PROVISIONS IN SUBCHAPTERS C, D, |
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E, F, G, AND H, CHAPTER 23, TAX CODE |
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SECTION 1.01. Section 1.07(d), Tax Code, is amended to read |
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as follows: |
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(d) A notice required by Section 11.43(q), 11.45(d), |
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23.44(d), [23.46(c) or (f),] 23.54(e), 23.541(c), [23.55(e),] |
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23.551(a), 23.57(d), [23.76(e),] 23.79(d), or 23.85(d) must be sent |
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by certified mail. |
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SECTION 1.02. Section 23.52(e), Tax Code, is amended to |
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read as follows: |
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(e) The [For the purposes of Section 23.55 of this code, |
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the] chief appraiser [also] shall determine the market value of |
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qualified open-space land and shall record both the market value |
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and the appraised value in the appraisal records. |
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SECTION 1.03. Section 23.524(e), Tax Code, is amended to |
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read as follows: |
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(e) Notwithstanding Subsection (b) or (c), the eligibility |
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of [For the purposes of this subchapter, a change of use of the] |
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land subject to this section for appraisal under this subchapter is |
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considered to have ended [occurred] on the day the period |
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prescribed by Subsection (c) begins if the owner has not fully |
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complied with the terms of the agreement described by Subsection |
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(b) on the date the agreement ends. |
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SECTION 1.04. Sections 23.551(a) and (d), Tax Code, are |
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amended to read as follows: |
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(a) If land appraised as provided by this subchapter is |
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owned by an individual 65 years of age or older, before making a |
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determination that [a change in use of] the land is no longer |
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eligible for appraisal under this subchapter [has occurred], the |
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chief appraiser shall deliver a written notice to the owner stating |
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that the chief appraiser believes [a change in use of] the land may |
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no longer be eligible for appraisal under this subchapter [have |
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occurred]. |
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(d) If the chief appraiser does not receive a response on or |
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before the 60th day after the date the notice is mailed, the chief |
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appraiser must make a reasonable effort to locate the owner and |
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determine whether the land remains eligible to be appraised as |
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provided by this subchapter before determining that [a change in |
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use of] the land is no longer eligible for appraisal under this |
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subchapter [has occurred]. |
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SECTION 1.05. Section 23.73(c), Tax Code, is amended to |
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read as follows: |
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(c) The [For the purposes of Section 23.76 of this code, |
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the] chief appraiser [also] shall determine the market value of |
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qualified timber land and shall record both the market value and the |
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appraised value in the appraisal records. |
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SECTION 1.06. Section 31.01(c), Tax Code, is amended to |
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read as follows: |
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(c) The tax bill or a separate statement accompanying the |
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tax bill shall: |
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(1) identify the property subject to the tax; |
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(2) state the appraised value, assessed value, and |
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taxable value of the property; |
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(3) if the property is land appraised as provided by |
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Subchapter C, D, E, or H, Chapter 23, state the market value of the |
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land [and the taxable value for purposes of deferred or additional |
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taxation as provided by Section 23.46, 23.55, 23.76, or 23.9807, as |
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applicable]; |
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(4) state the assessment ratio for the taxing unit; |
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(5) state the type and amount of any partial exemption |
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applicable to the property, indicating whether it applies to |
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appraised or assessed value; |
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(6) state the total tax rate for the taxing unit; |
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(7) state the amount of tax due, the due date, and the |
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delinquency date; |
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(8) explain the payment option and discounts provided |
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by Sections 31.03 and 31.05, if available to the taxing unit's |
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taxpayers, and state the date on which each of the discount periods |
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provided by Section 31.05 concludes, if the discounts are |
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available; |
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(9) state the rates of penalty and interest imposed |
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for delinquent payment of the tax; |
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(10) include the name and telephone number of the |
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assessor for the taxing unit and, if different, of the collector for |
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the taxing unit; |
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(11) for real property, state for the current tax year |
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and each of the preceding five tax years: |
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(A) the appraised value and taxable value of the |
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property; |
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(B) the total tax rate for the taxing unit; |
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(C) the amount of taxes imposed on the property |
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by the taxing unit; and |
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(D) the difference, expressed as a percent |
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increase or decrease, as applicable, in the amount of taxes imposed |
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on the property by the taxing unit compared to the amount imposed |
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for the preceding tax year; and |
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(12) for real property, state the differences, |
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expressed as a percent increase or decrease, as applicable, in the |
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following for the current tax year as compared to the fifth tax year |
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before that tax year: |
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(A) the appraised value and taxable value of the |
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property; |
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(B) the total tax rate for the taxing unit; and |
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(C) the amount of taxes imposed on the property |
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by the taxing unit. |
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SECTION 1.07. Section 41.41(a), Tax Code, is amended to |
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read as follows: |
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(a) A property owner is entitled to protest before the |
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appraisal review board the following actions: |
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(1) determination of the appraised value of the |
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owner's property or, in the case of land appraised as provided by |
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Subchapter C, D, E, or H, Chapter 23, determination of its appraised |
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or market value; |
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(2) unequal appraisal of the owner's property; |
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(3) inclusion of the owner's property on the appraisal |
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records; |
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(4) denial to the property owner in whole or in part of |
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a partial exemption; |
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(5) determination that the owner's land does not |
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qualify for appraisal as provided by Subchapter C, D, E, or H, |
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Chapter 23; |
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(6) identification of the taxing units in which the |
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owner's property is taxable in the case of the appraisal district's |
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appraisal roll; |
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(7) determination that the property owner is the owner |
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of property; or |
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(8) [a determination that a change in use of land |
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appraised under Subchapter C, D, E, or H, Chapter 23, has occurred; |
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or |
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[(9)] any other action of the chief appraiser, |
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appraisal district, or appraisal review board that applies to and |
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adversely affects the property owner. |
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SECTION 1.08. Sections 41.44(a) and (c), Tax Code, are |
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amended to read as follows: |
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(a) Except as provided by Subsections (b), (c), (c-1), and |
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(c-2), to be entitled to a hearing and determination of a protest, |
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the property owner initiating the protest must file a written |
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notice of the protest with the appraisal review board having |
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authority to hear the matter protested: |
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(1) not later than May 15 or the 30th day after the |
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date that notice to the property owner was delivered to the property |
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owner as provided by Section 25.19, whichever is later; |
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(2) in the case of a protest of a change in the |
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appraisal records ordered as provided by Subchapter A of this |
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chapter or by Chapter 25, not later than the 30th day after the date |
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notice of the change is delivered to the property owner; |
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(3) [in the case of a determination that a change in |
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the use of land appraised under Subchapter C, D, E, or H, Chapter |
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23, has occurred, not later than the 30th day after the date the |
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notice of the determination is delivered to the property owner; |
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[(4)] in the case of a determination of eligibility |
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for a refund under Section 23.1243, not later than the 30th day |
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after the date the notice of the determination is delivered to the |
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property owner; or |
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(4) [(5)] in the case of a protest of the modification |
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or denial of an application for an exemption under Section 11.35, or |
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the determination of an appropriate damage assessment rating for an |
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item of qualified property under that section, not later than the |
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30th day after the date the property owner receives the notice |
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required under Section 11.45(e). |
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(c) A property owner who files notice of a protest |
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authorized by Section 41.411 is entitled to a hearing and |
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determination of the protest if the property owner files the notice |
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prior to the date the taxes on the property to which the notice |
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applies become delinquent. [An owner of land who files a notice of |
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protest under Subsection (a)(3) is entitled to a hearing and |
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determination of the protest without regard to whether the |
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appraisal records are approved.] |
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SECTION 1.09. Section 60.022, Agriculture Code, is amended |
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to read as follows: |
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Sec. 60.022. CONTENTS OF PETITION. A petition filed under |
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Section 60.021 must: |
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(1) describe the boundaries of the proposed district |
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by metes and bounds or by lot and block number, if there is a |
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recorded map or plat and survey of the area; |
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(2) include a name for the proposed district, which |
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must include the term "Agricultural Development District"; |
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(3) be signed by the landowners of any land to be |
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included within the proposed district and provide an acknowledgment |
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consistent with Section 121.001, Civil Practice and Remedies Code, |
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that the landowners desire the land to be included in the district; |
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(4) include the names of at least five persons who are |
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willing and qualified to serve as temporary directors of the |
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district; |
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(5) name each county in which any agricultural |
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facilities to be owned by the district are to be located; |
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(6) name each municipality in which any part of the |
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district is to be located; |
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(7) state the general nature of the proposed |
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development and the cost of the development as then estimated by the |
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petitioners; |
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(8) state the necessity and feasibility of the |
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proposed district and whether the district will serve the public |
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purpose of furthering agricultural interests; |
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(9) include a pledge that the district will make |
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payments in lieu of taxes to any school district and county in which |
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any real property to be owned by the district is located, in [as |
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follows: |
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[(A)] annual payments to each entity that are |
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equal to the amount of taxes imposed on the real property by the |
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entity in the year of the district's creation; and |
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[(B) a payment to each entity equal to the amount |
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that would be due under Section 23.55, Tax Code, on the district's |
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date of creation; and] |
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(10) include a pledge that, if the district employs |
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more than 50 persons, the district will make payments in lieu of |
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taxes to any school district, in addition to those made under |
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Subdivision (9), in an amount negotiated between the district and |
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the school district. |
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SECTION 1.10. Section 21.0421(e), Property Code, is amended |
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to read as follows: |
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(e) This section does not[: |
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[(1)] authorize groundwater rights appraised |
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separately from the real property under this section to be |
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appraised separately from real property for property tax appraisal |
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purposes[; or |
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[(2) subject real property condemned for the purpose |
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described by Subsection (a) to an additional tax as provided by |
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Section 23.46 or 23.55, Tax Code]. |
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SECTION 1.11. Subsection (a), Section 23.46, Tax Code, is |
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transferred to Section 23.41, Tax Code, and redesignated as |
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Subsection (c), Section 23.41, Tax Code, to read as follows: |
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(c) [(a)] When appraising land designated for agricultural |
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use, the chief appraiser also shall appraise the land at its market |
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value and shall record both the market value and the value based on |
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its capacity to produce agricultural products in the appraisal |
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records. |
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SECTION 1.12. The following provisions of the Tax Code are |
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repealed: |
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(1) Section 23.20(g); |
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(2) the heading to Section 23.46; |
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(3) Sections 23.46(b), (c), (d), (e), and (f); |
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(4) Sections 23.46(e-1) and (g), as added by S.B. |
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No. 725, Acts of the 87th Legislature, Regular Session, 2021, and |
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effective September 1, 2021; |
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(5) Sections 23.47(c) and (d); |
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(6) Section 23.55; |
|
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(7) Sections 23.58(c) and (d); |
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(8) Section 23.76; |
|
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(9) Section 23.86; |
|
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(10) Section 23.96; and |
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(11) Section 23.9807. |
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SECTION 1.13. The repeal of Sections 23.46, 23.55, 23.76, |
|
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23.86, 23.96, and 23.9807, Tax Code, by this Act does not affect an |
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additional tax imposed as a result of a sale or change of use of land |
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appraised under Subchapter C, D, E, F, G, or H, Chapter 23, Tax |
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Code, that occurred before the effective date of this Act, and the |
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former law is continued in effect for purposes of that tax. |
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ARTICLE 2. REPEAL OF ADDITIONAL TAX PROVISIONS IN SUBCHAPTERS D, E, |
|
|
F, G, AND H, CHAPTER 23, TAX CODE |
|
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SECTION 2.01. Section 1.07(d), Tax Code, is amended to read |
|
|
as follows: |
|
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(d) A notice required by Section 11.43(q), 11.45(d), |
|
|
23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), [23.55(e),] |
|
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23.551(a), 23.57(d), [23.76(e),] 23.79(d), or 23.85(d) must be sent |
|
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by certified mail. |
|
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SECTION 2.02. Section 23.20(g), Tax Code, is amended to |
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read as follows: |
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(g) A waiver of a special appraisal of property under |
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Subchapter C[, D, E, F, or G of this chapter] does not constitute a |
|
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change of use of the property or diversion of the property to |
|
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another use for purposes of the imposition of additional taxes |
|
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under that subchapter [any of those subchapters]. |
|
|
SECTION 2.03. Section 23.52(e), Tax Code, is amended to |
|
|
read as follows: |
|
|
(e) The [For the purposes of Section 23.55 of this code, |
|
|
the] chief appraiser [also] shall determine the market value of |
|
|
qualified open-space land and shall record both the market value |
|
|
and the appraised value in the appraisal records. |
|
|
SECTION 2.04. Section 23.524(e), Tax Code, is amended to |
|
|
read as follows: |
|
|
(e) Notwithstanding Subsection (b) or (c), the eligibility |
|
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of [For the purposes of this subchapter, a change of use of the] |
|
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land subject to this section for appraisal under this subchapter is |
|
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considered to have ended [occurred] on the day the period |
|
|
prescribed by Subsection (c) begins if the owner has not fully |
|
|
complied with the terms of the agreement described by Subsection |
|
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(b) on the date the agreement ends. |
|
|
SECTION 2.05. Sections 23.551(a) and (d), Tax Code, are |
|
|
amended to read as follows: |
|
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(a) If land appraised as provided by this subchapter is |
|
|
owned by an individual 65 years of age or older, before making a |
|
|
determination that [a change in use of] the land is no longer |
|
|
eligible for appraisal under this subchapter [has occurred], the |
|
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chief appraiser shall deliver a written notice to the owner stating |
|
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that the chief appraiser believes [a change in use of] the land may |
|
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no longer be eligible for appraisal under this subchapter [have |
|
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occurred]. |
|
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(d) If the chief appraiser does not receive a response on or |
|
|
before the 60th day after the date the notice is mailed, the chief |
|
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appraiser must make a reasonable effort to locate the owner and |
|
|
determine whether the land remains eligible to be appraised as |
|
|
provided by this subchapter before determining that [a change in |
|
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use of] the land is no longer eligible for appraisal under this |
|
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subchapter [has occurred]. |
|
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SECTION 2.06. Section 23.73(c), Tax Code, is amended to |
|
|
read as follows: |
|
|
(c) The [For the purposes of Section 23.76 of this code, |
|
|
the] chief appraiser [also] shall determine the market value of |
|
|
qualified timber land and shall record both the market value and the |
|
|
appraised value in the appraisal records. |
|
|
SECTION 2.07. Sections 31.01(c) and (c-1), Tax Code, are |
|
|
amended to read as follows: |
|
|
(c) The tax bill or a separate statement accompanying the |
|
|
tax bill shall: |
|
|
(1) identify the property subject to the tax; |
|
|
(2) state the appraised value, assessed value, and |
|
|
taxable value of the property; |
|
|
(3) if the property is land appraised as provided by |
|
|
Subchapter C, [D, E, or H,] Chapter 23, state the market value and |
|
|
the taxable value for purposes of deferred or additional taxation |
|
|
as provided by Section 23.46[, 23.55, 23.76, or 23.9807, as |
|
|
applicable]; |
|
|
(4) if the property is land appraised as provided by |
|
|
Subchapter D, E, or H, Chapter 23, state the market value of the |
|
|
land; |
|
|
(5) state the assessment ratio for the taxing unit; |
|
|
(6) [(5)] state the type and amount of any partial |
|
|
exemption applicable to the property, indicating whether it applies |
|
|
to appraised or assessed value; |
|
|
(7) [(6)] state the total tax rate for the taxing |
|
|
unit; |
|
|
(8) [(7)] state the amount of tax due, the due date, |
|
|
and the delinquency date; |
|
|
(9) [(8)] explain the payment option and discounts |
|
|
provided by Sections 31.03 and 31.05, if available to the taxing |
|
|
unit's taxpayers, and state the date on which each of the discount |
|
|
periods provided by Section 31.05 concludes, if the discounts are |
|
|
available; |
|
|
(10) [(9)] state the rates of penalty and interest |
|
|
imposed for delinquent payment of the tax; |
|
|
(11) [(10)] include the name and telephone number of |
|
|
the assessor for the taxing unit and, if different, of the collector |
|
|
for the taxing unit; |
|
|
(12) [(11)] for real property, state for the current |
|
|
tax year and each of the preceding five tax years: |
|
|
(A) the appraised value and taxable value of the |
|
|
property; |
|
|
(B) the total tax rate for the taxing unit; |
|
|
(C) the amount of taxes imposed on the property |
|
|
by the taxing unit; and |
|
|
(D) the difference, expressed as a percent |
|
|
increase or decrease, as applicable, in the amount of taxes imposed |
|
|
on the property by the taxing unit compared to the amount imposed |
|
|
for the preceding tax year; and |
|
|
(13) [(12)] for real property, state the differences, |
|
|
expressed as a percent increase or decrease, as applicable, in the |
|
|
following for the current tax year as compared to the fifth tax year |
|
|
before that tax year: |
|
|
(A) the appraised value and taxable value of the |
|
|
property; |
|
|
(B) the total tax rate for the taxing unit; and |
|
|
(C) the amount of taxes imposed on the property |
|
|
by the taxing unit. |
|
|
(c-1) If for any of the preceding six tax years any |
|
|
information required by Subsection (c)(12) [(c)(11)] or (13) [(12)] |
|
|
to be included in a tax bill or separate statement is unavailable, |
|
|
the tax bill or statement must state that the information is not |
|
|
available for that year. |
|
|
SECTION 2.08. Section 41.41(a), Tax Code, is amended to |
|
|
read as follows: |
|
|
(a) A property owner is entitled to protest before the |
|
|
appraisal review board the following actions: |
|
|
(1) determination of the appraised value of the |
|
|
owner's property or, in the case of land appraised as provided by |
|
|
Subchapter C, D, E, or H, Chapter 23, determination of its appraised |
|
|
or market value; |
|
|
(2) unequal appraisal of the owner's property; |
|
|
(3) inclusion of the owner's property on the appraisal |
|
|
records; |
|
|
(4) denial to the property owner in whole or in part of |
|
|
a partial exemption; |
|
|
(5) determination that the owner's land does not |
|
|
qualify for appraisal as provided by Subchapter C, D, E, or H, |
|
|
Chapter 23; |
|
|
(6) identification of the taxing units in which the |
|
|
owner's property is taxable in the case of the appraisal district's |
|
|
appraisal roll; |
|
|
(7) determination that the property owner is the owner |
|
|
of property; |
|
|
(8) a determination that a change in use of land |
|
|
appraised under Subchapter C, [D, E, or H,] Chapter 23, has |
|
|
occurred; or |
|
|
(9) any other action of the chief appraiser, appraisal |
|
|
district, or appraisal review board that applies to and adversely |
|
|
affects the property owner. |
|
|
SECTION 2.09. Section 41.44(a), Tax Code, is amended to |
|
|
read as follows: |
|
|
(a) Except as provided by Subsections (b), (c), (c-1), and |
|
|
(c-2), to be entitled to a hearing and determination of a protest, |
|
|
the property owner initiating the protest must file a written |
|
|
notice of the protest with the appraisal review board having |
|
|
authority to hear the matter protested: |
|
|
(1) not later than May 15 or the 30th day after the |
|
|
date that notice to the property owner was delivered to the property |
|
|
owner as provided by Section 25.19, whichever is later; |
|
|
(2) in the case of a protest of a change in the |
|
|
appraisal records ordered as provided by Subchapter A of this |
|
|
chapter or by Chapter 25, not later than the 30th day after the date |
|
|
notice of the change is delivered to the property owner; |
|
|
(3) in the case of a determination that a change in the |
|
|
use of land appraised under Subchapter C, [D, E, or H,] Chapter 23, |
|
|
has occurred, not later than the 30th day after the date the notice |
|
|
of the determination is delivered to the property owner; |
|
|
(4) in the case of a determination of eligibility for a |
|
|
refund under Section 23.1243, not later than the 30th day after the |
|
|
date the notice of the determination is delivered to the property |
|
|
owner; or |
|
|
(5) in the case of a protest of the modification or |
|
|
denial of an application for an exemption under Section 11.35, or |
|
|
the determination of an appropriate damage assessment rating for an |
|
|
item of qualified property under that section, not later than the |
|
|
30th day after the date the property owner receives the notice |
|
|
required under Section 11.45(e). |
|
|
SECTION 2.10. Section 60.022, Agriculture Code, is amended |
|
|
to read as follows: |
|
|
Sec. 60.022. CONTENTS OF PETITION. A petition filed under |
|
|
Section 60.021 must: |
|
|
(1) describe the boundaries of the proposed district |
|
|
by metes and bounds or by lot and block number, if there is a |
|
|
recorded map or plat and survey of the area; |
|
|
(2) include a name for the proposed district, which |
|
|
must include the term "Agricultural Development District"; |
|
|
(3) be signed by the landowners of any land to be |
|
|
included within the proposed district and provide an acknowledgment |
|
|
consistent with Section 121.001, Civil Practice and Remedies Code, |
|
|
that the landowners desire the land to be included in the district; |
|
|
(4) include the names of at least five persons who are |
|
|
willing and qualified to serve as temporary directors of the |
|
|
district; |
|
|
(5) name each county in which any agricultural |
|
|
facilities to be owned by the district are to be located; |
|
|
(6) name each municipality in which any part of the |
|
|
district is to be located; |
|
|
(7) state the general nature of the proposed |
|
|
development and the cost of the development as then estimated by the |
|
|
petitioners; |
|
|
(8) state the necessity and feasibility of the |
|
|
proposed district and whether the district will serve the public |
|
|
purpose of furthering agricultural interests; |
|
|
(9) include a pledge that the district will make |
|
|
payments in lieu of taxes to any school district and county in which |
|
|
any real property to be owned by the district is located, in [as |
|
|
follows: |
|
|
[(A)] annual payments to each entity that are |
|
|
equal to the amount of taxes imposed on the real property by the |
|
|
entity in the year of the district's creation; and |
|
|
[(B) a payment to each entity equal to the amount |
|
|
that would be due under Section 23.55, Tax Code, on the district's |
|
|
date of creation; and] |
|
|
(10) include a pledge that, if the district employs |
|
|
more than 50 persons, the district will make payments in lieu of |
|
|
taxes to any school district, in addition to those made under |
|
|
Subdivision (9), in an amount negotiated between the district and |
|
|
the school district. |
|
|
SECTION 2.11. Section 21.0421(e), Property Code, is amended |
|
|
to read as follows: |
|
|
(e) This section does not: |
|
|
(1) authorize groundwater rights appraised separately |
|
|
from the real property under this section to be appraised |
|
|
separately from real property for property tax appraisal purposes; |
|
|
or |
|
|
(2) subject real property condemned for the purpose |
|
|
described by Subsection (a) to an additional tax as provided by |
|
|
Section 23.46 [or 23.55], Tax Code. |
|
|
SECTION 2.12. The following provisions of the Tax Code are |
|
|
repealed: |
|
|
(1) Section 23.55; |
|
|
(2) Sections 23.58(c) and (d); |
|
|
(3) Section 23.76; |
|
|
(4) Section 23.86; |
|
|
(5) Section 23.96; and |
|
|
(6) Section 23.9807. |
|
|
SECTION 2.13. The repeal of Sections 23.55, 23.76, 23.86, |
|
|
23.96, and 23.9807, Tax Code, by this Act does not affect an |
|
|
additional tax imposed as a result of a change of use of land |
|
|
appraised under Subchapter D, E, F, G, or H, Chapter 23, Tax Code, |
|
|
that occurred before the effective date of this Act, and the former |
|
|
law is continued in effect for purposes of that tax. |
|
|
ARTICLE 3. EFFECTIVE DATE |
|
|
SECTION 3.01. (a) Except as otherwise provided by this |
|
|
section, this Act takes effect January 1, 2023. |
|
|
(b) Article 1 of this Act takes effect only if the |
|
|
constitutional amendment proposed by the 87th Legislature, 2nd |
|
|
Called Session, 2021, repealing the provision that subjects land |
|
|
designated for agricultural use to an additional tax when the land |
|
|
is diverted to a purpose other than agricultural use or sold is |
|
|
approved by the voters. If that amendment is not approved by the |
|
|
voters, Article 1 of this Act has no effect. |
|
|
(c) Article 2 of this Act takes effect only if Article 1 of |
|
|
this Act does not take effect. If Article 1 of this Act takes |
|
|
effect, Article 2 of this Act has no effect. |