81R10900 SMH-D
By: Howard of Travis H.B. No. 3272
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of land for ad valorem tax appraisal as
recreational, park, or scenic land on the basis of a restriction
contained in a probated will.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter F, Chapter 23, Tax Code, is amended by
adding Section 23.825 to read as follows:
Sec. 23.825. TESTAMENTARY RESTRICTIONS. (a)
Notwithstanding the other provisions of this subchapter, land is
considered to be restricted as provided by this subchapter if:
(1) the land consists of at least five acres; and
(2) the use of the land is restricted as follows for a
term of at least 10 years under a valid and enforceable provision of
a probated will:
(A) the use of the land is limited to
recreational, park, or scenic uses; and
(B) the land is required to be open to the public.
(b) A restriction described by this section is considered to
be a deed restriction for purposes of this subchapter.
SECTION 2. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2010.