Texas 2019 - 86th Regular

Texas House Bill HB1743 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 1743
	1	+	By: King of Uvalde, et al. H.B. No. 1743
	2	+	(Senate Sponsor - Creighton)
	3	+	(In the Senate - Received from the House April 26, 2019;
	4	+	April 29, 2019, read first time and referred to Committee on
	5	+	Property Tax; May 17, 2019, reported favorably by the following
	6	+	vote: Yeas 3, Nays 0, 1 present not voting; May 17, 2019, sent to
	7	+	printer.)
	8	+	Click here to see the committee vote
2	9
3	10
	11	+	A BILL TO BE ENTITLED
4	12		AN ACT
5	13		relating to the additional ad valorem tax and interest imposed as a
6	14		result of a change of use of certain land.
7	15		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	16		SECTION 1. Section 23.55(a), Tax Code, is amended to read as
9	17		follows:
10	18		(a) If the use of land that has been appraised as provided by
11	19		this subchapter changes, an additional tax is imposed on the land
12	20		equal to the difference between the taxes imposed on the land for
13	21		each of the three [five] years preceding the year in which the
14	22		change of use occurs that the land was appraised as provided by this
15	23		subchapter and the tax that would have been imposed had the land
16	24		been taxed on the basis of market value in each of those years, plus
17	25		interest at an annual rate of five [seven] percent calculated from
18	26		the dates on which the differences would have become due. For
19	27		purposes of this subsection, the chief appraiser may not consider
20	28		any period during which land is owned by the state in determining
21	29		whether a change in the use of the land has occurred.
22	30		SECTION 2. Section 23.76(a), Tax Code, is amended to read as
23	31		follows:
24	32		(a) If the use of land that has been appraised as provided by
25	33		this subchapter changes, an additional tax is imposed on the land
26	34		equal to the difference between the taxes imposed on the land for
27	35		each of the three [five] years preceding the year in which the
28	36		change of use occurs that the land was appraised as provided by this
29	37		subchapter and the tax that would have been imposed had the land
30	38		been taxed on the basis of market value in each of those years, plus
31	39		interest at an annual rate of five [seven] percent calculated from
32	40		the dates on which the differences would have become due.
33	41		SECTION 3. The changes in law made by this Act apply only to
34	42		a change of use of land appraised under Subchapter D or E, Chapter
35	43		23, Tax Code, that occurs on or after the effective date of this
36	44		Act. A change in the use of land appraised under Subchapter D or E,
37	45		Chapter 23, Tax Code, that occurs before the effective date of this
38	46		Act is governed by the law in effect on the date the change of use
39	47		occurred, and the former law is continued in effect for that
40	48		purpose.
41	49		SECTION 4. This Act takes effect September 1, 2019.
42		-	______________________________ ______________________________
43		-	President of the Senate Speaker of the House
44		-	I certify that H.B. No. 1743 was passed by the House on April
45		-	25, 2019, by the following vote: Yeas 132, Nays 2, 2 present, not
46		-	voting.
47		-	______________________________
48		-	Chief Clerk of the House
49		-	I certify that H.B. No. 1743 was passed by the Senate on May
50		-	19, 2019, by the following vote: Yeas 29, Nays 2.
51		-	______________________________
52		-	Secretary of the Senate
53		-	APPROVED: _____________________
54		-	Date
55		-	_____________________
56		-	Governor
	50	+	* * * * *