| |
|
| |
|
|
By: Hefner (Senate Sponsor - Springer) |
H.B. No. 2354 |
|
|
(In the Senate - Received from the House April 17, 2023; |
|
|
April 19, 2023, read first time and referred to Committee on Local |
|
|
Government; May 10, 2023, reported adversely, with favorable |
|
|
Committee Substitute by the following vote: Yeas 9, Nays 0; |
|
|
May 10, 2023, sent to printer.) |
| Click here to see the committee vote |
| |
|
|
COMMITTEE SUBSTITUTE FOR H.B. No. 2354 |
By: Springer |
| |
|
|
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. |
|
|
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 of the |
|
|
former owner. |
|
|
SECTION 2. This Act takes effect January 1, 2024. |
|
|
|
|
|
* * * * * |