| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 89R9673 CJD-F | |
| 2 | 2 | By: Lambert H.B. No. 2931 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | A BILL TO BE ENTITLED | |
| 8 | 8 | AN ACT | |
| 9 | 9 | relating to an exception to the renewal requirement for | |
| 10 | 10 | agricultural and timber tax exemption registration numbers issued | |
| 11 | 11 | to or held by persons who are at least 65 years of age. | |
| 12 | 12 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 13 | 13 | SECTION 1. Section 151.1551, Tax Code, is amended by adding | |
| 14 | 14 | Subsection (f-1) to read as follows: | |
| 15 | 15 | (f-1) Notwithstanding Subsection (f), a registration number | |
| 16 | 16 | issued to or held by a person who is 65 years of age or older does | |
| 17 | 17 | not expire and is not required to be renewed. | |
| 18 | 18 | SECTION 2. Section 151.1551(f-1), Tax Code, as added by | |
| 19 | 19 | this Act, does not apply to a registration number that expired | |
| 20 | 20 | before the effective date of this Act and was not renewed. | |
| 21 | 21 | SECTION 3. The changes in law made by this Act do not affect | |
| 22 | 22 | tax liability accruing before the effective date of this Act. That | |
| 23 | 23 | liability continues in effect as if this Act had not been enacted, | |
| 24 | 24 | and the former law is continued in effect for the collection of | |
| 25 | 25 | taxes due and for civil and criminal enforcement of the liability | |
| 26 | 26 | for those taxes. | |
| 27 | 27 | SECTION 4. This Act takes effect January 1, 2026. |