|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the eligibility of land to continue to be appraised for |
|
ad valorem tax purposes as qualified open-space land following a |
|
transfer to a surviving spouse or surviving child. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 23.54, Tax Code, is amended by adding |
|
Subsection (e-1) to read as follows: |
|
(e-1) For purposes of Subsection (e), ownership of the land |
|
is not considered to have changed if ownership of the land is |
|
transferred from the former owner to the surviving spouse or a |
|
surviving child of the former owner. |
|
SECTION 2. This Act takes effect January 1, 2024. |