89th Legislature, Regular Session
HB 1244
Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land following a transfer to a person who uses the land in materially the same way as the former owner and to late applications for such appraisal filed by the new owner of the land.
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Sign in to take action- Introduced
- Passed House
- Passed Senate
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- Became Law
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Guillen
HouseTXRepublican
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H.B. No. 1244 AN ACT relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land following a transfer to a person who uses the land in materially the same way as the former owner and to late applications for such appraisal filed by the new owner of the land. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 23.54(e-1), Tax Code, is amended to read as follows: (e-1) For purposes of Subsection (e), the ownership of [the] land that was appraised under this subchapter in the preceding tax year is not considered to have changed if: