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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 surviving spouse. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.54, Tax Code, is amended by adding |
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Subsection (e-1) to read as follows: |
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(e-1) For purposes of Subsection (e), ownership of the land |
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is not considered to have changed if ownership of the land is |
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transferred from the former owner to the surviving spouse of the |
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former owner. |
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SECTION 2. This Act takes effect January 1, 2024. |
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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. 2354 was passed by the House on April |
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14, 2023, by the following vote: Yeas 143, Nays 0, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 2354 on May 19, 2023, by the following vote: Yeas 136, Nays 2, |
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2 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2354 was passed by the Senate, with |
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amendments, on May 15, 2023, by the following vote: Yeas 31, Nays |
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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 |