88R246 RDS-D
By: Zaffirini S.B. No. 289
A BILL TO BE ENTITLED
AN ACT
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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.43(e), Tax Code, is amended to read as
follows:
(e) Before February 1 the chief appraiser shall deliver an
application form by certified mail, return receipt requested, to
each individual whose land was designated for agricultural use
during the preceding year. The chief appraiser [He] shall include
with the application a brief explanation of the requirements for
obtaining agricultural designation.
SECTION 2. Section 23.54(e), Tax Code, is amended to read as
follows:
(e) If a person fails to file a valid application on time,
the land is ineligible for appraisal as provided by this subchapter
for that year. Once an application is filed and appraisal under this
subchapter is allowed, the land is eligible for appraisal under
this subchapter in subsequent years without a new application
unless the ownership of the land changes or its eligibility under
this subchapter ends. However, subject to Section 23.551, if the
chief appraiser has good cause to believe that land is no longer
eligible for appraisal under this subchapter, the chief appraiser
may require a person allowed appraisal under this subchapter in a
prior year to file a new application to confirm that the land is
currently eligible for appraisal under this subchapter by
delivering a written notice that a new application is required,
accompanied by the application form, by certified mail, return
receipt requested, to the person who filed the application that was
previously allowed.
SECTION 3. The changes in law made by this Act apply only to
a notice or application form delivered by the chief appraiser of an
appraisal district on or after the effective date of this Act.
SECTION 4. This Act takes effect September 1, 2023.