Bill Text: TX SB2083 | 2019-2020 | 86th Legislature | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Comm_Sub.html

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By: Hinojosa S.B. No. 2083
(In the Senate - Filed March 7, 2019; March 21, 2019, read
first time and referred to Committee on Property Tax; May 3, 2019,
reported favorably by the following vote: Yeas 5, Nays 0;
May 3, 2019, sent to printer.)
Click here to see the committee vote

A BILL TO BE ENTITLED
AN ACT
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.
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