Texas 2017 - 85th Regular

Texas Senate Bill SB1979

Caption

Relating to liability for the additional tax imposed on land appraised for ad valorem tax purposes as agricultural land if the use of the land changes as a result of a condemnation.

Impact

The bill aims to address the concern of property owners who could face significant tax liabilities if their land is condemned and subsequently repurposed. By shifting this financial responsibility to the condemning entity, SB1979 aligns with the principles of fair compensation and ownership rights. This legislative effort seeks to mitigate the adverse effects on landowners who might otherwise experience financial strain from increased taxes resulting from a condemnation process that changes the use of their property. The bill effectively ensures that the fault lies with the party initiating the condemnation rather than the landowner, promoting better economic security for agricultural landowners.

Summary

Senate Bill 1979 relates to the liability for additional taxes imposed on land that has been appraised for ad valorem tax purposes as agricultural land, specifically when a change in use of the land occurs due to condemnation. Under this bill, if the use of the land is shifted to a nonagricultural use as a result of condemnation, the additional taxes and interest are transferred as a personal obligation to the entity that condemns the property, rather than remaining with the property owner. This change clarifies the responsibilities of the condemning entities and protects property owners from unexpected tax burdens following a change in land use instigated by government action.

Sentiment

The sentiment surrounding SB1979 generally reflects support from agricultural landowners and advocacy groups concerned with property rights. Proponents argue that the bill represents a necessary safeguard against government overreach and ensures that communities maintain equitable treatment in condemnation cases. Conversely, there may be some apprehension from entities involved in or reliant upon development and condemnation processes, although specific opposition perspectives are not extensively documented in the available discussions.

Contention

Notably, discussions regarding SB1979 highlight the balance between state authority and individual property rights, a fundamental issue in property law. Critics argue that the reallocation of tax liability could complicate legal and financial scenarios for entities that frequently engage in land acquisition, including municipalities. Although the bill seeks to streamline responsibility in condemnation cases, the implications for property tax structures and the role of government in local development initiatives remain contentious topics among stakeholders.

Companion Bills

No companion bills found.

Previously Filed As

TX HB449

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

TX HB4325

Relating to the eligibility of land taken by condemnation for appraisal for ad valorem tax purposes as qualified open-space land.

TX HB1027

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

TX SB279

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

TX SB289

Relating to the procedure for delivery by a chief appraiser of a form for reapplying for the appraisal of land for ad valorem tax purposes as agricultural or open-space land.

TX HB267

Relating to an interim study of the appraisal of agricultural land for ad valorem tax purposes.

TX HB4576

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of agricultural or open-space land.

TX SB2427

Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.

TX HB3163

Relating to the calculation of net to land in the appraisal of open-space land for ad valorem tax purposes.

TX HB260

Relating to the calculation of net to land in the appraisal of open-space land for ad valorem tax purposes.

Similar Bills

No similar bills found.