| 1 | 1 | | 88R7805 CJC-F |
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| 2 | 2 | | By: Hefner H.B. No. 2398 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to late applications for the appraisal of land for ad |
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| 8 | 8 | | valorem tax purposes as qualified open-space land following the |
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| 9 | 9 | | death of the owner of the land. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 23.541, Tax Code, is amended by adding |
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| 12 | 12 | | Subsection (a-1) and amending Subsection (b) to read as follows: |
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| 13 | 13 | | (a-1) Notwithstanding Subsection (a), the chief appraiser |
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| 14 | 14 | | shall accept and approve or deny an application for appraisal under |
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| 15 | 15 | | this subchapter after the deadline for filing the application has |
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| 16 | 16 | | passed if: |
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| 17 | 17 | | (1) the land that is the subject of the application was |
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| 18 | 18 | | appraised under this subchapter in the preceding tax year; |
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| 19 | 19 | | (2) the former owner of the land described by |
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| 20 | 20 | | Subdivision (1) died during the preceding tax year; and |
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| 21 | 21 | | (3) the application is filed not later than the |
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| 22 | 22 | | delinquency date for the taxes on the land for the year for which |
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| 23 | 23 | | the application is filed by: |
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| 24 | 24 | | (A) the surviving spouse or a surviving child of |
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| 25 | 25 | | the former owner; |
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| 26 | 26 | | (B) the executor or administrator of the estate |
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| 27 | 27 | | of the former owner; or |
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| 28 | 28 | | (C) the trustee of a trust created by the former |
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| 29 | 29 | | owner or the surviving spouse or a surviving child of the trustor of |
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| 30 | 30 | | such a trust who is acting as a beneficiary under the trust. |
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| 31 | 31 | | (b) If appraisal under this subchapter is approved when the |
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| 32 | 32 | | application is filed late, the owner is liable for a penalty of 10 |
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| 33 | 33 | | percent of the difference between the amount of tax imposed on the |
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| 34 | 34 | | property and the amount that would be imposed if the property were |
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| 35 | 35 | | taxed at market value. The penalty prescribed by this subsection |
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| 36 | 36 | | does not apply to a late application filed under Subsection (a-1). |
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| 37 | 37 | | SECTION 2. The change in law made by this Act applies |
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| 38 | 38 | | beginning with the 2023 tax year. |
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| 39 | 39 | | SECTION 3. This Act takes effect immediately if it receives |
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| 40 | 40 | | a vote of two-thirds of all the members elected to each house, as |
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| 41 | 41 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 42 | 42 | | Act does not receive the vote necessary for immediate effect, this |
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| 43 | 43 | | Act takes effect September 1, 2023. |
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