89R3867 DRS-F
By: Tepper H.B. No. 2025
A BILL TO BE ENTITLED
AN ACT
relating to the filing for record of a plat, replat, or amended plat
or replat of a subdivision of real property or a condominium.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 12.002(e), Property Code, is amended to
read as follows:
(e) A person may not file for record or have recorded in the
county clerk's office a plat, replat, or amended plat or replat of a
subdivision of real property unless the plat, replat, or amended
plat or replat has attached to it an original tax certificate from
each taxing unit with jurisdiction of the real property indicating
that no delinquent ad valorem taxes are owed on the real property.
[If the plat, replat, or amended plat or replat is filed after
September 1 of a year, the plat, replat, or amended plat or replat
must also have attached to it a tax receipt issued by the collector
for each taxing unit with jurisdiction of the property indicating
that the taxes imposed by the taxing unit for the current year have
been paid or, if the taxes for the current year have not been
calculated, a statement from the collector for the taxing unit
indicating that the taxes to be imposed by that taxing unit for the
current year have not been calculated.] If the tax certificate for
a taxing unit does not cover the preceding year, the plat, replat,
or amended plat or replat must also have attached to it a tax
receipt issued by the collector for the taxing unit indicating that
the taxes imposed by the taxing unit for the preceding year have
been paid. This subsection does not apply if:
(1) more than one person acquired the real property
from a decedent under a will or by inheritance and those persons
owning an undivided interest in the property obtained approval to
subdivide the property to provide each person with a divided
interest and a separate title to the property; or
(2) a taxing unit acquired the real property for
public use through eminent domain proceedings or voluntary sale.
SECTION 2. Section 82.051(f), Property Code, is amended to
read as follows:
(f) A person may not file for record or have recorded in the
county clerk's office a plat, replat, or amended plat or replat of a
condominium unless the plat, replat, or amended plat or replat has
attached to it an original tax certificate from each taxing unit
with jurisdiction of the real property indicating that no
delinquent ad valorem taxes are owed on the real property. [If the
plat, replat, or amended plat or replat is filed after September 1
of a year, the plat, replat, or amended plat or replat must also
have attached to it a tax receipt issued by the collector for each
taxing unit with jurisdiction of the property indicating that the
taxes imposed by the taxing unit for the current year have been paid
or, if the taxes for the current year have not been calculated, a
statement from the collector for the taxing unit indicating that
the taxes to be imposed by that taxing unit for the current year
have not been calculated.] If the tax certificate for a taxing unit
does not cover the preceding year, the plat, replat, or amended plat
or replat must also have attached to it a tax receipt issued by the
collector for the taxing unit indicating that the taxes imposed by
the taxing unit for the preceding year have been paid. This
subsection does not apply if a taxing unit acquired the condominium
for public use through eminent domain proceedings or voluntary
sale.
SECTION 3. This Act takes effect September 1, 2025.