Bill Text: TX HB2354 | 2023-2024 | 88th Legislature | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Engrossed.html
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-Engrossed.html
| 88R7265 CJC-F | ||
| By: Hefner | 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 or surviving child. | ||
| 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 or a | ||
| surviving child of the former owner. | ||
| SECTION 2. This Act takes effect January 1, 2024. | ||
