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TX HB83

TX HB83
Relating to the repeal of the additional ad valorem taxes imposed as a result of a change of use of certain land.


summary

Introduced
08/15/2025
In Committee
08/20/2025
Crossed Over
Passed
Dead
09/03/2025

Introduced Session

89th Legislature 2nd Special Session

Bill Summary

AN ACT relating to the repeal of the additional ad valorem taxes imposed as a result of a change of use of certain land.

AI Summary

This bill makes several technical amendments to the Texas Tax Code related to property tax appraisal and reporting, primarily focused on simplifying and removing references to certain sections about additional taxes imposed when land use changes. The bill repeals several specific sections of the Tax Code (Sections 23.55, 23.76, 23.86, 23.96, and 23.9807) that dealt with additional taxation for changes in land use, while preserving any additional taxes already imposed before the bill's effective date. The changes modify various provisions related to how land is appraised, particularly for agricultural, open-space, and timber lands, and update requirements for tax bills and notices. Key modifications include removing specific references to certain subchapters about land use changes, streamlining language about market value determination, and adjusting notification requirements for chief appraisers when land may no longer qualify for special appraisal status. The bill also updates tax bill reporting requirements, adding more detailed information about property values and tax rates over time. These changes appear designed to simplify property tax assessment procedures and remove redundant or outdated statutory language. The bill is set to take effect on January 1, 2026, giving local tax authorities time to adjust to the new requirements.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Ways & Means (on 08/20/2025)

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