88R8288 CJD-F
 
  By: Goldman H.B. No. 2327
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exception to the renewal requirement for
  agricultural and timber tax exemption registration numbers issued
  to or held by persons who are at least 65 years of age.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 151.1551, Tax Code, is amended by adding
  Subsection (f-1) to read as follows:
         (f-1)  Notwithstanding Subsection (f), a registration number
  issued to or held by a person who is 65 years of age or older does
  not expire and is not required to be renewed.
         SECTION 2.  Section 151.1551(f-1), Tax Code, as added by
  this Act, does not apply to a registration number that expired
  before the effective date of this Act and was not renewed.
         SECTION 3.  The changes in law made by this Act do not affect
  tax liability accruing before the effective date of this Act. That
  liability continues in effect as if this Act had not been enacted,
  and the former law is continued in effect for the collection of
  taxes due and for civil and criminal enforcement of the liability
  for those taxes.
         SECTION 4.  This Act takes effect September 1, 2023.