Bill Text: TX SB2083 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to the calculation of the ad valorem taxes imposed on property for the year in which the property is acquired by a governmental entity.
Spectrum: Bipartisan Bill
Status: (Passed) 2019-06-10 - Effective immediately [SB2083 Detail]
Download: Texas-2019-SB2083-Enrolled.html
| S.B. No. 2083 | ||
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| relating to the calculation of the ad valorem taxes imposed on | ||
| property for the year in which the property is acquired by a | ||
| governmental entity. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 26.11(a), Tax Code, is amended to read as | ||
| follows: | ||
| (a) If the federal government, the state, or a political | ||
| subdivision of the state acquires the right to possession of | ||
| taxable property under a court order issued in condemnation | ||
| proceedings, takes possession of taxable property under a | ||
| possession and use agreement or under Section 21.021, Property | ||
| Code, or acquires title to taxable property, the amount of the tax | ||
| due on the property is calculated by multiplying the amount of taxes | ||
| imposed on the property for the entire year as determined as | ||
| provided by Section 26.09 of this code by a fraction, the | ||
| denominator of which is 365 and the numerator of which is the number | ||
| of days that elapsed prior to the date of the conveyance, the | ||
| effective date of the possession and use agreement, the date the | ||
| entity took possession under Section 21.021, Property Code, or the | ||
| date of the order granting the right of possession, as applicable. | ||
| SECTION 2. This Act applies only to a possession and use | ||
| agreement entered into or an award made under Section 21.021, | ||
| Property Code, on or after the effective date of this Act. A | ||
| possession and use agreement entered into or an award made under | ||
| Section 21.021, Property Code, before the effective date of this | ||
| Act is governed by the law applicable to the agreement or award | ||
| immediately before the effective date of this Act, and that law is | ||
| continued in effect for that purpose. | ||
| SECTION 3. 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, 2019. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 2083 passed the Senate on | ||
| May 10, 2019, by the following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 2083 passed the House on | ||
| May 22, 2019, by the following vote: Yeas 144, Nays 0, two | ||
| present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
