Texas 2021 - 87th Regular

Texas House Bill HB1469 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	87R6013 CJC-F
2	2	By: Hefner H.B. No. 1469
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the appraisal of land for ad valorem tax purposes as
8	8	qualified open-space land following a transfer between family
9	9	members.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 23.54, Tax Code, is amended by adding
12	12	Subsection (e-1) to read as follows:
13	13	(e-1) Notwithstanding Subsection (e), land remains eligible
14	14	for appraisal under this subchapter after a change in ownership of
15	15	the land occurs if the change in ownership results from a transfer
16	16	of the land from the former owner to a person who is related to the
17	17	former owner within the second degree by affinity or third degree by
18	18	consanguinity, as determined under Subchapter B, Chapter 573,
19	19	Government Code. A person described by this subsection must notify
20	20	the appraisal office of the transfer in writing within 180 days of
21	21	the date of the transfer.
22	22	SECTION 2. Section 25.25, Tax Code, is amended by adding
23	23	Subsections (c-1), (c-2), and (c-3) and amending Subsections (e)
24	24	and (m) to read as follows:
25	25	(c-1) The appraisal review board, on motion of the chief
26	26	appraiser or of the property owner, may direct by written order
27	27	changes in the appraisal roll as provided by this subsection. The
28	28	board may order the appraised value of the owner's land in either of
29	29	the two preceding tax years to be changed to the value at which the
30	30	land would have been appraised under Subchapter D, Chapter 23, if:
31	31	(1) the chief appraiser or the property owner
32	32	demonstrates by clear and convincing evidence that the land was
33	33	appraised under Subchapter D, Chapter 23, for three of the five
34	34	preceding tax years;
35	35	(2) the land was determined to be ineligible for
36	36	appraisal under Subchapter D, Chapter 23, for the applicable tax
37	37	year or years for which the change in appraised value is sought
38	38	because the property owner failed to file a new application for
39	39	appraisal under that subchapter after a change in ownership of the
40	40	land occurred;
41	41	(3) the change in ownership was the result of a
42	42	transfer of the land from a person to whom the property owner is
43	43	related within the second degree by affinity or third degree by
44	44	consanguinity, as determined under Subchapter B, Chapter 573,
45	45	Government Code; and
46	46	(4) the land continued to be used in a manner that
47	47	otherwise qualified the land for appraisal under Subchapter D,
48	48	Chapter 23, during the applicable tax year.
49	49	(c-2) If an appraisal roll is changed under Subsection
50	50	(c-1), the property owner must pay to each affected taxing unit a
51	51	penalty equal to 10 percent of the difference between the amount of
52	52	tax imposed on the land and the amount of tax that would have been
53	53	imposed had the land been taxed at market value. Payment of the
54	54	penalty is secured by the lien that attaches to the land under
55	55	Section 32.01 and is subject to enforced collection under Chapter
56	56	33.
57	57	(c-3) An appraisal roll may not be changed under Subsection
58	58	(c-1) if:
59	59	(1) the land was the subject of a protest brought by
60	60	the property owner under Chapter 41, a hearing on the protest was
61	61	conducted in which the property owner offered evidence or argument,
62	62	and the appraisal review board made a determination of the protest
63	63	on the merits; or
64	64	(2) the appraised value of the land was established as
65	65	a result of a written agreement between the property owner or the
66	66	owner's agent and the appraisal district.
67	67	(e) If the chief appraiser and the property owner do not
68	68	agree to the correction before the 15th day after the date the
69	69	motion is filed, a party bringing a motion under Subsection (c),
70	70	(c-1), or (d) is entitled on request to a hearing on and a
71	71	determination of the motion by the appraisal review board. A party
72	72	bringing a motion under this section must describe the error or
73	73	errors that the motion is seeking to correct under Subsection (c) or
74	74	(d) or state the grounds for the change in appraised value sought
75	75	under Subsection (c-1). Not later than 15 days before the date of
76	76	the hearing, the board shall deliver written notice of the date,
77	77	time, and place of the hearing to the chief appraiser, the property
78	78	owner, and the presiding officer of the governing body of each
79	79	taxing unit in which the property is located. The chief appraiser,
80	80	the property owner, and each taxing unit are entitled to present
81	81	evidence and argument at the hearing and to receive written notice
82	82	of the board's determination of the motion. The property owner is
83	83	entitled to elect to present the owner's evidence and argument
84	84	before, after, or between the cases presented by the chief
85	85	appraiser and each taxing unit. A property owner who files the
86	86	motion must comply with the payment requirements of Section 25.26
87	87	or forfeit the right to a final determination of the motion.
88	88	(m) The hearing on a motion under Subsection (c), (c-1), or
89	89	(d) shall be conducted in the manner provided by Subchapter C,
90	90	Chapter 41.
91	91	SECTION 3. This Act takes effect January 1, 2022.