BILL ANALYSIS

H.B. 2025

By: Tepper

Land & Resource Management

Committee Report (Unamended)

BACKGROUND AND PURPOSE

The bill author has informed the committee that, under current law, if a person files a plat, replat, or amended plat with the county clerk after September 1 of a year, the person must attach to it a tax receipt issued by each taxing unit with jurisdiction over the property indicating that the taxes imposed by the taxing unit for the current year have been paid or, if the taxes for the current year have not been calculated, a statement from the taxing unit indicating that the taxes to be imposed for the current year have not been calculated. However, if taxes are calculated after the person files the plat but before the county clerk records the plat, the county clerk may reject the plat. H.B. 2025 seeks to ensure that a filing for a plat, replat, or amended plat is not rejected if the taxes owed for a property for which a plat was filed are calculated after a person files a plat but before the county clerk records the plat.

CRIMINAL JUSTICE IMPACT

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

H.B. 2025 amends the Property Code to remove the requirement for a plat, replat, or amended plat or replat of a subdivision of real property or a condominium that is filed for record after September 1 of a year to have attached to it a tax receipt issued by the collector for each taxing unit with jurisdiction of the property indicating that the taxes imposed by the taxing unit for the current year have been paid or, if the taxes for the current year have not been calculated, a statement from the collector for the taxing unit indicating that the taxes to be imposed by that taxing unit for the current year have not been calculated.

EFFECTIVE DATE

September 1, 2025.