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A BILL TO BE ENTITLED
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AN ACT
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relating to the additional ad valorem tax and interest imposed as a |
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result of a change in the use of certain land. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.86(a), Tax Code, is amended to read as |
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follows: |
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(a) If land that has been appraised under this subchapter is |
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no longer subject to a deed restriction or is diverted to a use |
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other than recreational, park, or scenic uses, an additional tax is |
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imposed on the land equal to the difference between the taxes |
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imposed on the land for each of the three [five] years preceding the |
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year in which the change of use occurs or the deed restriction |
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expires that the land was appraised as provided by this subchapter |
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and the tax that would have been imposed had the land not been |
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restricted to recreational, park, or scenic uses in each of those |
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years, plus interest at an annual rate of five [seven] percent |
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calculated from the dates on which the differences would have |
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become due. |
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SECTION 2. Section 23.96(a), Tax Code, is amended to read as |
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follows: |
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(a) If airport property that has been appraised under this |
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subchapter is no longer subject to a deed restriction, an |
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additional tax is imposed on the property equal to the difference |
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between the taxes imposed on the property for each of the three |
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[five] years preceding the year in which the deed restriction |
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expires that the property was appraised as provided by this |
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subchapter and the tax that would have been imposed had the property |
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not been restricted to use as public access airport property in each |
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of those years, plus interest at an annual rate of five [seven] |
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percent calculated from the dates on which the differences would |
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have become due. |
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SECTION 3. Sections 23.9807(a) and (b), Tax Code, are |
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amended to read as follows: |
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(a) If the use of land that has been appraised as provided by |
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this subchapter changes to a use that qualifies the land for |
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appraisal under Subchapter E, an additional tax is imposed on the |
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land equal to the sum of: |
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(1) the difference between: |
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(A) the taxes imposed on the land for each of the |
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three [five] years preceding the year in which the change of use |
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occurs that the land was appraised as provided by this subchapter; |
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and |
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(B) the taxes that would have been imposed had |
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the land been appraised under Subchapter E in each of those years; |
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and |
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(2) interest at an annual rate of five [seven] percent |
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calculated from the dates on which the differences would have |
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become due. |
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(b) If the use of land that has been appraised as provided by |
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this subchapter changes to a use that does not qualify the land for |
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appraisal under Subchapter E or under this subchapter, an |
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additional tax is imposed on the land equal to the sum of: |
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(1) the difference between: |
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(A) the taxes imposed on the land for each of the |
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three [five] years preceding the year in which the change of use |
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occurs that the land was appraised as provided by this subchapter; |
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and |
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(B) the taxes that would have been imposed had |
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the land been taxed on the basis of market value in each of those |
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years; and |
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(2) interest at an annual rate of five [seven] percent |
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calculated from the dates on which the differences would have |
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become due. |
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SECTION 4. The changes in law made by this Act apply only to |
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a change of use of land appraised under Subchapter F, G, or H, |
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Chapter 23, Tax Code, that occurs on or after the effective date of |
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this Act. A change in the use of land appraised under Subchapter F, |
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G, or H, Chapter 23, Tax Code, that occurs before the effective date |
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of this Act is governed by the law in effect on the date the change |
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of use occurred, and the former law is continued in effect for that |
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purpose. |
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SECTION 5. This Act takes effect September 1, 2021. |