| 1 | 1 | | 82R2267 JE-D |
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| 2 | 2 | | By: Parker, Callegari, J. Davis of Harris, H.B. No. 241 |
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| 3 | 3 | | Orr, Murphy, et al. |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | A BILL TO BE ENTITLED |
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| 7 | 7 | | AN ACT |
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| 8 | 8 | | relating to liability for interest if land appraised for ad valorem |
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| 9 | 9 | | tax purposes as agricultural or open-space land is sold or diverted |
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| 10 | 10 | | to a different use. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 23.46, Tax Code, is amended by adding |
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| 13 | 13 | | Subsection (c-1) to read as follows: |
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| 14 | 14 | | (c-1) This subsection applies to a sale or diversion to a |
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| 15 | 15 | | nonagricultural use of land designated for agricultural use under |
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| 16 | 16 | | this subchapter if the sale or diversion to a nonagricultural use |
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| 17 | 17 | | occurs on or after September 1, 2011, and before January 1, 2022, |
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| 18 | 18 | | and the sale or diversion of use results in the imposition of |
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| 19 | 19 | | additional taxes under this section. Notwithstanding Subsection |
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| 20 | 20 | | (c), interest does not become due under that subsection on |
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| 21 | 21 | | additional taxes that become due under that subsection, and the tax |
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| 22 | 22 | | bill for those taxes may not include any amount of that interest. A |
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| 23 | 23 | | reference in this subchapter to additional taxes and interest on |
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| 24 | 24 | | the taxes imposed by Subsection (c) shall be treated as a reference |
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| 25 | 25 | | solely to the additional taxes. This subsection does not affect |
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| 26 | 26 | | liability for interest that becomes due on the additional taxes if |
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| 27 | 27 | | those taxes become delinquent. This subsection expires January 1, |
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| 28 | 28 | | 2024. |
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| 29 | 29 | | SECTION 2. Section 23.55, Tax Code, is amended by adding |
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| 30 | 30 | | Subsection (a-1) to read as follows: |
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| 31 | 31 | | (a-1) This subsection applies to a change in use of land |
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| 32 | 32 | | that has been appraised as provided by this subchapter if the change |
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| 33 | 33 | | in use occurs on or after September 1, 2011, and before January 1, |
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| 34 | 34 | | 2022, and the change in use results in the imposition of additional |
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| 35 | 35 | | taxes under this section. Notwithstanding Subsection (a), interest |
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| 36 | 36 | | does not become due under that subsection on additional taxes that |
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| 37 | 37 | | become due under that subsection, and the tax bill for those taxes |
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| 38 | 38 | | may not include any amount of that interest. A reference in this |
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| 39 | 39 | | subchapter to additional taxes and interest on the taxes imposed |
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| 40 | 40 | | under this section shall be treated as a reference solely to the |
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| 41 | 41 | | additional taxes. This subsection does not affect liability for |
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| 42 | 42 | | interest that becomes due under Subsection (e) on the additional |
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| 43 | 43 | | taxes if those taxes become delinquent. This subsection expires |
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| 44 | 44 | | January 1, 2024. |
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| 45 | 45 | | SECTION 3. This Act takes effect September 1, 2011. |
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