S.B. No. 2083
AN ACT
relating to the calculation of the ad valorem taxes imposed on
property for the year in which the property is acquired by a
governmental entity.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 26.11(a), Tax Code, is amended to read as
follows:
(a) If the federal government, the state, or a political
subdivision of the state acquires the right to possession of
taxable property under a court order issued in condemnation
proceedings, takes possession of taxable property under a
possession and use agreement or under Section 21.021, Property
Code, or acquires title to taxable property, the amount of the tax
due on the property is calculated by multiplying the amount of taxes
imposed on the property for the entire year as determined as
provided by Section 26.09 of this code by a fraction, the
denominator of which is 365 and the numerator of which is the number
of days that elapsed prior to the date of the conveyance, the
effective date of the possession and use agreement, the date the
entity took possession under Section 21.021, Property Code, or the
date of the order granting the right of possession, as applicable.
SECTION 2. This Act applies only to a possession and use
agreement entered into or an award made under Section 21.021,
Property Code, on or after the effective date of this Act. A
possession and use agreement entered into or an award made under
Section 21.021, Property Code, before the effective date of this
Act is governed by the law applicable to the agreement or award
immediately before the effective date of this Act, and that 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, 2019.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 2083 passed the Senate on
May 10, 2019, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 2083 passed the House on
May 22, 2019, by the following vote: Yeas 144, Nays 0, two
present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor