88R246 RDS-D
 
  By: Zaffirini S.B. No. 289
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the procedure for delivery by a chief appraiser of a
  form for reapplying for the appraisal of land for ad valorem tax
  purposes as agricultural or open-space land.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 23.43(e), Tax Code, is amended to read as
  follows:
         (e)  Before February 1 the chief appraiser shall deliver an
  application form by certified mail, return receipt requested, to
  each individual whose land was designated for agricultural use
  during the preceding year. The chief appraiser [He] shall include
  with the application a brief explanation of the requirements for
  obtaining agricultural designation.
         SECTION 2.  Section 23.54(e), Tax Code, is amended to read as
  follows:
         (e)  If a person fails to file a valid application on time,
  the land is ineligible for appraisal as provided by this subchapter
  for that year. Once an application is filed and appraisal under this
  subchapter is allowed, the land is eligible for appraisal under
  this subchapter in subsequent years without a new application
  unless the ownership of the land changes or its eligibility under
  this subchapter ends. However, subject to Section 23.551, if the
  chief appraiser has good cause to believe that land is no longer
  eligible for appraisal under this subchapter, the chief appraiser
  may require a person allowed appraisal under this subchapter in a
  prior year to file a new application to confirm that the land is
  currently eligible for appraisal under this subchapter by
  delivering a written notice that a new application is required,
  accompanied by the application form, by certified mail, return
  receipt requested, to the person who filed the application that was
  previously allowed.
         SECTION 3.  The changes in law made by this Act apply only to
  a notice or application form delivered by the chief appraiser of an
  appraisal district on or after the effective date of this Act.
         SECTION 4.  This Act takes effect September 1, 2023.