84R1916 LEH-D
By: Simmons H.B. No. 376
A BILL TO BE ENTITLED
AN ACT
relating to the additional tax imposed on land appraised for ad
valorem tax purposes as open-space land if a change in use of the
land occurs.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.55, Tax Code, is amended by adding
Subsections (r) and (s) to read as follows:
(r) A property owner is subject to the sanctions provided by
Subsection (a) if the property owner, a subsidiary of the property
owner, or an affiliate of the property owner, or another person
acting in concert with the property owner, subsidiary, or
affiliate, or any combination of those persons acting in concert
with one another:
(1) conveys land that has been appraised as provided
by this subchapter to a person, the state, or a political
subdivision of the state who changes the use of the land but is not
subject to the sanctions provided by Subsection (a) for that
action; and
(2) on or before the fifth anniversary of that
conveyance:
(A) regains possession of the land; and
(B) uses the land in a way that would have
subjected the land to the sanctions provided by Subsection (a) if
the change had occurred before the conveyance described by
Subdivision (1).
(s) For purposes of determining the amount of the sanction
provided by Subsection (a), the date of a change in the use of land
that results in imposition of the sanction is the date of the
conveyance described by Subsection (r)(1).
SECTION 2. Sections 23.55(r) and (s), Tax Code, as added by
this Act, apply to a change of use of land that occurs on or after
the effective date of this Act. A change of use of land that
occurred before the effective date of this Act is governed by the
law in effect when the change of use occurred, and the former law is
continued in effect for that purpose.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2015.