Bill > HB1827

This bill makes several technical changes to the Texas Tax Code related to ad valorem (property) tax provisions, primarily focusing on repealing additional taxes imposed when certain land use changes. The bill eliminates specific sections of the Tax Code that previously required additional taxes to be levied when land was converted from one designated use to another, such as from agricultural to residential use. Key changes include removing references to Sections 23.55 and 23.76, which previously governed these additional tax assessments, and modifying language across multiple sections to remove mentions of these repealed provisions. The bill also adjusts how property tax bills are formatted, updates procedures for notifying property owners about potential changes in land use eligibility, and clarifies protest procedures for property owners. Importantly, the bill does not affect additional taxes already imposed for land use changes that occurred before the bill's effective date of January 1, 2026, meaning existing tax assessments will remain in place. The modifications aim to simplify the tax code and reduce administrative complexity surrounding property tax assessments for lands with special use designations.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1827