BILL ANALYSIS Senate Research Center H.B. 1244 By: Guillen (Bettencourt) Local Government 5/2/2025 Engrossed AUTHOR'S / SPONSOR'S STATEMENT OF INTENT H.B. 1244 amends current law relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land following a transfer to a person who uses the land in materially the same way as the former owner and to late applications for such appraisal filed by the new owner of the land. RULEMAKING AUTHORITY This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 23.54(e-1), Tax Code, as follows: (e-1) Provides that, for purposes of Subsection (e) (relating to providing that land is ineligible for appraisal if a person fails to file a valid application on time), the ownership of land that was appraised under Subchapter D (Appraisal of Agricultural Land) in the preceding tax year is not considered to have changed if: (1) creates this subdivision from existing text and makes nonsubstantive changes; or (2) after the ownership of the land is transferred from the former owner to the new owner: (A) the new owner uses the land in materially the same way as the former owner used the land during the preceding tax year; and (B) the use described by Paragraph (A) is overseen or conducted by the same individuals who oversaw or conducted that use during the preceding tax year. Makes nonsubstantive changes to this subsection. SECTION 2. Amends Section 23.541, Tax Code, by adding Subsection (a-2) and amending Subsection (b), as follows: (a-2) Requires the chief appraiser, notwithstanding Subsection (a) (relating to requiring the chief appraise to accept and approve or deny an application for appraisal after the deadline for filing if it is filed before approval of the appraisal records), to accept and approve or deny an application for appraisal under this subchapter after the deadline for filing the application has passed in certain circumstances. (b) Provides that the penalty prescribed by this subsection does not apply to a late application filed under certain provisions of Section 23.541 (Late Application for Appraisal as Agricultural Land), including Subsection (a-2). SECTION 3. Effective date: January 1, 2026.
BILL ANALYSIS
Senate Research Center H.B. 1244
By: Guillen (Bettencourt)
Local Government
5/2/2025
Engrossed
Senate Research Center
H.B. 1244
By: Guillen (Bettencourt)
Local Government
5/2/2025
Engrossed
AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
H.B. 1244 amends current law relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land following a transfer to a person who uses the land in materially the same way as the former owner and to late applications for such appraisal filed by the new owner of the land.
RULEMAKING AUTHORITY
This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 23.54(e-1), Tax Code, as follows:
(e-1) Provides that, for purposes of Subsection (e) (relating to providing that land is ineligible for appraisal if a person fails to file a valid application on time), the ownership of land that was appraised under Subchapter D (Appraisal of Agricultural Land) in the preceding tax year is not considered to have changed if:
(1) creates this subdivision from existing text and makes nonsubstantive changes; or
(2) after the ownership of the land is transferred from the former owner to the new owner:
(A) the new owner uses the land in materially the same way as the former owner used the land during the preceding tax year; and
(B) the use described by Paragraph (A) is overseen or conducted by the same individuals who oversaw or conducted that use during the preceding tax year.
Makes nonsubstantive changes to this subsection.
SECTION 2. Amends Section 23.541, Tax Code, by adding Subsection (a-2) and amending Subsection (b), as follows:
(a-2) Requires the chief appraiser, notwithstanding Subsection (a) (relating to requiring the chief appraise to accept and approve or deny an application for appraisal after the deadline for filing if it is filed before approval of the appraisal records), to accept and approve or deny an application for appraisal under this subchapter after the deadline for filing the application has passed in certain circumstances.
(b) Provides that the penalty prescribed by this subsection does not apply to a late application filed under certain provisions of Section 23.541 (Late Application for Appraisal as Agricultural Land), including Subsection (a-2).
SECTION 3. Effective date: January 1, 2026.