| 1 | 1 | | 89R3867 DRS-F |
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| 2 | 2 | | By: Tepper H.B. No. 2025 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the filing for record of a plat, replat, or amended plat |
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| 10 | 10 | | or replat of a subdivision of real property or a condominium. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 12.002(e), Property Code, is amended to |
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| 13 | 13 | | read as follows: |
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| 14 | 14 | | (e) A person may not file for record or have recorded in the |
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| 15 | 15 | | county clerk's office a plat, replat, or amended plat or replat of a |
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| 16 | 16 | | subdivision of real property unless the plat, replat, or amended |
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| 17 | 17 | | plat or replat has attached to it an original tax certificate from |
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| 18 | 18 | | each taxing unit with jurisdiction of the real property indicating |
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| 19 | 19 | | that no delinquent ad valorem taxes are owed on the real property. |
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| 20 | 20 | | [If the plat, replat, or amended plat or replat is filed after |
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| 21 | 21 | | September 1 of a year, the plat, replat, or amended plat or replat |
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| 22 | 22 | | must also have attached to it a tax receipt issued by the collector |
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| 23 | 23 | | for each taxing unit with jurisdiction of the property indicating |
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| 24 | 24 | | that the taxes imposed by the taxing unit for the current year have |
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| 25 | 25 | | been paid or, if the taxes for the current year have not been |
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| 26 | 26 | | calculated, a statement from the collector for the taxing unit |
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| 27 | 27 | | indicating that the taxes to be imposed by that taxing unit for the |
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| 28 | 28 | | current year have not been calculated.] If the tax certificate for |
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| 29 | 29 | | a taxing unit does not cover the preceding year, the plat, replat, |
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| 30 | 30 | | or amended plat or replat must also have attached to it a tax |
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| 31 | 31 | | receipt issued by the collector for the taxing unit indicating that |
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| 32 | 32 | | the taxes imposed by the taxing unit for the preceding year have |
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| 33 | 33 | | been paid. This subsection does not apply if: |
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| 34 | 34 | | (1) more than one person acquired the real property |
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| 35 | 35 | | from a decedent under a will or by inheritance and those persons |
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| 36 | 36 | | owning an undivided interest in the property obtained approval to |
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| 37 | 37 | | subdivide the property to provide each person with a divided |
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| 38 | 38 | | interest and a separate title to the property; or |
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| 39 | 39 | | (2) a taxing unit acquired the real property for |
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| 40 | 40 | | public use through eminent domain proceedings or voluntary sale. |
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| 41 | 41 | | SECTION 2. Section 82.051(f), Property Code, is amended to |
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| 42 | 42 | | read as follows: |
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| 43 | 43 | | (f) A person may not file for record or have recorded in the |
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| 44 | 44 | | county clerk's office a plat, replat, or amended plat or replat of a |
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| 45 | 45 | | condominium unless the plat, replat, or amended plat or replat has |
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| 46 | 46 | | attached to it an original tax certificate from each taxing unit |
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| 47 | 47 | | with jurisdiction of the real property indicating that no |
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| 48 | 48 | | delinquent ad valorem taxes are owed on the real property. [If the |
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| 49 | 49 | | plat, replat, or amended plat or replat is filed after September 1 |
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| 50 | 50 | | of a year, the plat, replat, or amended plat or replat must also |
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| 51 | 51 | | have attached to it a tax receipt issued by the collector for each |
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| 52 | 52 | | taxing unit with jurisdiction of the property indicating that the |
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| 53 | 53 | | taxes imposed by the taxing unit for the current year have been paid |
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| 54 | 54 | | or, if the taxes for the current year have not been calculated, a |
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| 55 | 55 | | statement from the collector for the taxing unit indicating that |
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| 56 | 56 | | the taxes to be imposed by that taxing unit for the current year |
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| 57 | 57 | | have not been calculated.] If the tax certificate for a taxing unit |
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| 58 | 58 | | does not cover the preceding year, the plat, replat, or amended plat |
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| 59 | 59 | | or replat must also have attached to it a tax receipt issued by the |
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| 60 | 60 | | collector for the taxing unit indicating that the taxes imposed by |
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| 61 | 61 | | the taxing unit for the preceding year have been paid. This |
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| 62 | 62 | | subsection does not apply if a taxing unit acquired the condominium |
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| 63 | 63 | | for public use through eminent domain proceedings or voluntary |
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| 64 | 64 | | sale. |
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| 65 | 65 | | SECTION 3. This Act takes effect September 1, 2025. |
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