Bill Text: TX HB1084 | 2021-2022 | 87th Legislature | Introduced

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Bill Title: Relating to the calculation of the additional tax imposed on land appraised for ad valorem tax purposes as open-space or timber land as a result of a change in the use of the land.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2021-03-04 - Referred to Ways & Means [HB1084 Detail]

Download: Texas-2021-HB1084-Introduced.html

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87R2041 LHC-D
By: King of Parker H.B. No. 1084

A BILL TO BE ENTITLED
AN ACT
relating to the calculation of the additional tax imposed on land
appraised for ad valorem tax purposes as open-space or timber land
as a result of a change in the use of the land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.55, Tax Code, is amended by adding
Subsection (r) to read as follows:
(r) The sanctions provided by Subsection (a) do not apply to
a portion of a parcel of land that is subject to a right-of-way when
the change in use occurs.
SECTION 2. Section 23.76, Tax Code, is amended by adding
Subsection (l) to read as follows:
(l) The sanctions provided by Subsection (a) do not apply to
a portion of a parcel of land that is subject to a right-of-way when
the change in use occurs.
SECTION 3. The changes in law made by this Act apply only to
a change of use of land that occurs on or after the effective date of
this Act.
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2021.