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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