Bill Text: TX HB2354 | 2023-2024 | 88th Legislature | Enrolled
Bill Title: 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.
Spectrum: Bipartisan Bill
Status: (Passed) 2023-06-10 - Effective on 1/1/24 [HB2354 Detail]
Download: Texas-2023-HB2354-Enrolled.html
| H.B. No. 2354 | ||
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| 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. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 2354 was passed by the House on April | ||
| 14, 2023, by the following vote: Yeas 143, Nays 0, 2 present, not | ||
| voting; and that the House concurred in Senate amendments to H.B. | ||
| No. 2354 on May 19, 2023, by the following vote: Yeas 136, Nays 2, | ||
| 2 present, not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 2354 was passed by the Senate, with | ||
| amendments, on May 15, 2023, by the following vote: Yeas 31, Nays | ||
| 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: __________________ | ||
| Date | ||
| __________________ | ||
| Governor | ||
