Texas 2025 - 89th Regular

Texas House Bill HB4959 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R17526 DRS-D
2	2	By: Hopper H.B. No. 4959
3	3
4	4
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the eligibility of certain land for appraisal for ad
10	10	valorem tax purposes on the basis of its productivity value and the
11	11	consequences for those purposes of a change of use or sale of the
12	12	land.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	ARTICLE 1. REPEAL OF CERTAIN ELIGIBILITY AND ADDITIONAL TAX
15	15	PROVISIONS IN SUBCHAPTERS C AND D, CHAPTER 23, TAX CODE
16	16	SECTION 1.01. Section 1.07(d), Tax Code, is amended to read
17	17	as follows:
18	18	(d) A notice required by Section 11.43(q), 11.45(d),
19	19	23.44(d), [23.46(c) or (f),] 23.54(e), 23.541(c), [23.55(e),]
20	20	23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent
21	21	by certified mail.
22	22	SECTION 1.02. Section 23.20(g), Tax Code, is amended to
23	23	read as follows:
24	24	(g) A waiver of a special appraisal of property under
25	25	Subchapter [C, D,] E, F, or G [of this chapter] does not constitute
26	26	a change of use of the property or diversion of the property to
27	27	another use for purposes of the imposition of additional taxes
28	28	under any of those subchapters.
29	29	SECTION 1.03. Section 23.42(a), Tax Code, is amended to
30	30	read as follows:
31	31	(a) An individual is entitled to have land the individual
32	32	[he] owns designated for agricultural use if, on January 1:
33	33	(1) [the land has been devoted exclusively to or
34	34	developed continuously for agriculture for the three years
35	35	preceding the current year;
36	36	[(2)] the individual is using and intends to use the
37	37	land for agriculture as an occupation or a business venture for
38	38	profit during the current year; and
39	39	(2) [(3)] agriculture is the individual's primary
40	40	occupation and primary source of income.
41	41	SECTION 1.04. Sections 23.51(1) and (7), Tax Code, are
42	42	amended to read as follows:
43	43	(1) "Qualified open-space land" means land that is
44	44	[currently] devoted principally to agricultural use to the degree
45	45	of intensity generally accepted in the area [and that has been
46	46	devoted principally to agricultural use or to production of timber
47	47	or forest products for five of the preceding seven years] or land
48	48	that is used principally as an ecological laboratory by a public or
49	49	private college or university [and that has been used principally
50	50	in that manner by a college or university for five of the preceding
51	51	seven years]. Qualified open-space land includes all appurtenances
52	52	to the land. For the purposes of this subdivision, appurtenances to
53	53	the land means private roads, dams, reservoirs, water wells,
54	54	canals, ditches, terraces, and other reshapings of the soil,
55	55	fences, and riparian water rights. [Notwithstanding the other
56	56	provisions of this subdivision, land that is currently devoted
57	57	principally to wildlife management as defined by Subdivision (7)(B)
58	58	or (C) to the degree of intensity generally accepted in the area
59	59	qualifies for appraisal as qualified open-space land under this
60	60	subchapter regardless of the manner in which the land was used in
61	61	any preceding year.]
62	62	(7) "Wildlife management" means:
63	63	(A) actively using land in a manner that meets
64	64	the standards developed under Section 23.521 [that at the time the
65	65	wildlife-management use began was appraised as qualified
66	66	open-space land under this subchapter or as qualified timber land
67	67	under Subchapter E] in at least three of the following ways to
68	68	propagate a sustaining breeding, migrating, or wintering
69	69	population of indigenous wild animals for human use, including
70	70	food, medicine, or recreation:
71	71	(i) habitat control;
72	72	(ii) erosion control;
73	73	(iii) predator control;
74	74	(iv) providing supplemental supplies of
75	75	water;
76	76	(v) providing supplemental supplies of
77	77	food;
78	78	(vi) providing shelters; and
79	79	(vii) making of census counts to determine
80	80	population;
81	81	(B) actively using land to protect federally
82	82	listed endangered species under a federal permit if the land is:
83	83	(i) included in a habitat preserve and is
84	84	subject to a conservation easement created under Chapter 183,
85	85	Natural Resources Code; or
86	86	(ii) part of a conservation development
87	87	under a federally approved habitat conservation plan that restricts
88	88	the use of the land to protect federally listed endangered species;
89	89	or
90	90	(C) actively using land for a conservation or
91	91	restoration project to provide compensation for natural resource
92	92	damages pursuant to the Comprehensive Environmental Response,
93	93	Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et
94	94	seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et
95	95	seq.), the Federal Water Pollution Control Act (33 U.S.C. Section
96	96	1251 et seq.), or Chapter 40, Natural Resources Code.
97	97	SECTION 1.05. Sections 23.52(e) and (g), Tax Code, are
98	98	amended to read as follows:
99	99	(e) The [For the purposes of Section 23.55 of this code,
100	100	the] chief appraiser [also] shall determine the market value of
101	101	qualified open-space land and shall record both the market value
102	102	and the appraised value in the appraisal records.
103	103	(g) The category of land that qualifies under Section
104	104	23.51(7) is the native pasture category [of the land under this
105	105	subchapter or Subchapter E, as applicable, before the
106	106	wildlife-management use began].
107	107	SECTION 1.06. Section 23.524(e), Tax Code, is amended to
108	108	read as follows:
109	109	(e) Notwithstanding Subsection (b) or (c), the eligibility
110	110	of [For the purposes of this subchapter, a change of use of the]
111	111	land subject to this section for appraisal under this subchapter is
112	112	considered to have ended [occurred] on the day the period
113	113	prescribed by Subsection (c) begins if the owner has not fully
114	114	complied with the terms of the agreement described by Subsection
115	115	(b) on the date the agreement ends.
116	116	SECTION 1.07. Sections 23.551(a) and (d), Tax Code, are
117	117	amended to read as follows:
118	118	(a) If land appraised as provided by this subchapter is
119	119	owned by an individual 65 years of age or older, before making a
120	120	determination that [a change in use of] the land is no longer
121	121	eligible for appraisal under this subchapter [has occurred], the
122	122	chief appraiser shall deliver a written notice to the owner stating
123	123	that the chief appraiser believes [a change in use of] the land may
124	124	no longer be eligible for appraisal under this subchapter [have
125	125	occurred].
126	126	(d) If the chief appraiser does not receive a response on or
127	127	before the 60th day after the date the notice is mailed, the chief
128	128	appraiser must make a reasonable effort to locate the owner and
129	129	determine whether the land remains eligible to be appraised as
130	130	provided by this subchapter before determining that [a change in
131	131	use of] the land is no longer eligible for appraisal under this
132	132	subchapter [has occurred].
133	133	SECTION 1.08. Section 31.01(c), Tax Code, is amended to
134	134	read as follows:
135	135	(c) The tax bill or a separate statement accompanying the
136	136	tax bill shall:
137	137	(1) identify the property subject to the tax;
138	138	(2) state the appraised value, assessed value, and
139	139	taxable value of the property;
140	140	(3) if the property is land appraised as provided by
141	141	Subchapter [C, D,] E[,] or H, Chapter 23, state the market value and
142	142	the taxable value for purposes of deferred or additional taxation
143	143	as provided by Section [23.46, 23.55,] 23.76[,] or 23.9807, as
144	144	applicable;
145	145	(4) state the assessment ratio for the taxing unit;
146	146	(5) state the type and amount of any partial exemption
147	147	applicable to the property, indicating whether it applies to
148	148	appraised or assessed value;
149	149	(6) state the total tax rate for the taxing unit;
150	150	(7) state the amount of tax due, the due date, and the
151	151	delinquency date;
152	152	(8) explain the payment option and discounts provided
153	153	by Sections 31.03 and 31.05, if available to the taxing unit's
154	154	taxpayers, and state the date on which each of the discount periods
155	155	provided by Section 31.05 concludes, if the discounts are
156	156	available;
157	157	(9) state the rates of penalty and interest imposed
158	158	for delinquent payment of the tax;
159	159	(10) include the name and telephone number of the
160	160	assessor for the taxing unit and, if different, of the collector for
161	161	the taxing unit;
162	162	(11) for real property, state for the current tax year
163	163	and each of the preceding five tax years:
164	164	(A) the appraised value and taxable value of the
165	165	property;
166	166	(B) the total tax rate for the taxing unit;
167	167	(C) the amount of taxes imposed on the property
168	168	by the taxing unit; and
169	169	(D) the difference, expressed as a percent
170	170	increase or decrease, as applicable, in the amount of taxes imposed
171	171	on the property by the taxing unit compared to the amount imposed
172	172	for the preceding tax year; and
173	173	(12) for real property, state the differences,
174	174	expressed as a percent increase or decrease, as applicable, in the
175	175	following for the current tax year as compared to the fifth tax year
176	176	before that tax year:
177	177	(A) the appraised value and taxable value of the
178	178	property;
179	179	(B) the total tax rate for the taxing unit; and
180	180	(C) the amount of taxes imposed on the property
181	181	by the taxing unit.
182	182	SECTION 1.09. Section 41.41(a), Tax Code, as effective
183	183	until January 1, 2027, is amended to read as follows:
184	184	(a) A property owner is entitled to protest before the
185	185	appraisal review board the following actions:
186	186	(1) determination of the appraised value of the
187	187	owner's property or, in the case of land appraised as provided by
188	188	Subchapter C, D, E, or H, Chapter 23, determination of its appraised
189	189	or market value;
190	190	(2) unequal appraisal of the owner's property;
191	191	(3) inclusion of the owner's property on the appraisal
192	192	records;
193	193	(4) denial to the property owner in whole or in part of
194	194	a partial exemption;
195	195	(4-a) determination that the owner's property does not
196	196	qualify for the circuit breaker limitation on appraised value
197	197	provided by Section 23.231;
198	198	(5) determination that the owner's land does not
199	199	qualify for appraisal as provided by Subchapter C, D, E, or H,
200	200	Chapter 23;
201	201	(6) identification of the taxing units in which the
202	202	owner's property is taxable in the case of the appraisal district's
203	203	appraisal roll;
204	204	(7) determination that the property owner is the owner
205	205	of property;
206	206	(8) a determination that a change in use of land
207	207	appraised under Subchapter [C, D,] E[,] or H, Chapter 23, has
208	208	occurred; or
209	209	(9) any other action of the chief appraiser, appraisal
210	210	district, or appraisal review board that applies to and adversely
211	211	affects the property owner.
212	212	SECTION 1.10. Section 41.41(a), Tax Code, as effective
213	213	January 1, 2027, is amended to read as follows:
214	214	(a) A property owner is entitled to protest before the
215	215	appraisal review board the following actions:
216	216	(1) determination of the appraised value of the
217	217	owner's property or, in the case of land appraised as provided by
218	218	Subchapter C, D, E, or H, Chapter 23, determination of its appraised
219	219	or market value;
220	220	(2) unequal appraisal of the owner's property;
221	221	(3) inclusion of the owner's property on the appraisal
222	222	records;
223	223	(4) denial to the property owner in whole or in part of
224	224	a partial exemption;
225	225	(5) determination that the owner's land does not
226	226	qualify for appraisal as provided by Subchapter C, D, E, or H,
227	227	Chapter 23;
228	228	(6) identification of the taxing units in which the
229	229	owner's property is taxable in the case of the appraisal district's
230	230	appraisal roll;
231	231	(7) determination that the property owner is the owner
232	232	of property;
233	233	(8) a determination that a change in use of land
234	234	appraised under Subchapter [C, D,] E[,] or H, Chapter 23, has
235	235	occurred; or
236	236	(9) any other action of the chief appraiser, appraisal
237	237	district, or appraisal review board that applies to and adversely
238	238	affects the property owner.
239	239	SECTION 1.11. Section 41.44(a), Tax Code, is amended to
240	240	read as follows:
241	241	(a) Except as provided by Subsections (b), (c), (c-1), and
242	242	(c-2), to be entitled to a hearing and determination of a protest,
243	243	the property owner initiating the protest must file a written
244	244	notice of the protest with the appraisal review board having
245	245	authority to hear the matter protested:
246	246	(1) not later than May 15 or the 30th day after the
247	247	date that notice to the property owner was delivered to the property
248	248	owner as provided by Section 25.19, whichever is later;
249	249	(2) in the case of a protest of a change in the
250	250	appraisal records ordered as provided by Subchapter A of this
251	251	chapter or by Chapter 25, not later than the 30th day after the date
252	252	notice of the change is delivered to the property owner;
253	253	(3) in the case of a determination that a change in the
254	254	use of land appraised under Subchapter [C, D,] E[,] or H, Chapter
255	255	23, has occurred, not later than the 30th day after the date the
256	256	notice of the determination is delivered to the property owner;
257	257	(4) in the case of a determination of eligibility for a
258	258	refund under Section 23.1243, not later than the 30th day after the
259	259	date the notice of the determination is delivered to the property
260	260	owner; or
261	261	(5) in the case of a protest of the modification or
262	262	denial of an application for an exemption under Section 11.35, or
263	263	the determination of an appropriate damage assessment rating for an
264	264	item of qualified property under that section, not later than the
265	265	30th day after the date the property owner receives the notice
266	266	required under Section 11.45(e).
267	267	SECTION 1.12. Section 60.022, Agriculture Code, is amended
268	268	to read as follows:
269	269	Sec. 60.022. CONTENTS OF PETITION. A petition filed under
270	270	Section 60.021 must:
271	271	(1) describe the boundaries of the proposed district
272	272	by metes and bounds or by lot and block number, if there is a
273	273	recorded map or plat and survey of the area;
274	274	(2) include a name for the proposed district, which
275	275	must include the term "Agricultural Development District";
276	276	(3) be signed by the landowners of any land to be
277	277	included within the proposed district and provide an acknowledgment
278	278	consistent with Section 121.001, Civil Practice and Remedies Code,
279	279	that the landowners desire the land to be included in the district;
280	280	(4) include the names of at least five persons who are
281	281	willing and qualified to serve as temporary directors of the
282	282	district;
283	283	(5) name each county in which any agricultural
284	284	facilities to be owned by the district are to be located;
285	285	(6) name each municipality in which any part of the
286	286	district is to be located;
287	287	(7) state the general nature of the proposed
288	288	development and the cost of the development as then estimated by the
289	289	petitioners;
290	290	(8) state the necessity and feasibility of the
291	291	proposed district and whether the district will serve the public
292	292	purpose of furthering agricultural interests;
293	293	(9) include a pledge that the district will make
294	294	payments in lieu of taxes to any school district and county in which
295	295	any real property to be owned by the district is located, in [as
296	296	follows:
297	297	[(A)] annual payments to each entity that are
298	298	equal to the amount of taxes imposed on the real property by the
299	299	entity in the year of the district's creation; and
300	300	[(B) a payment to each entity equal to the amount
301	301	that would be due under Section 23.55, Tax Code, on the district's
302	302	date of creation; and]
303	303	(10) include a pledge that, if the district employs
304	304	more than 50 persons, the district will make payments in lieu of
305	305	taxes to any school district, in addition to those made under
306	306	Subdivision (9), in an amount negotiated between the district and
307	307	the school district.
308	308	SECTION 1.13. Section 21.0421(e), Property Code, is amended
309	309	to read as follows:
310	310	(e) This section does not[:
311	311	[(1)] authorize groundwater rights appraised
312	312	separately from the real property under this section to be
313	313	appraised separately from real property for property tax appraisal
314	314	purposes[; or
315	315	[(2) subject real property condemned for the purpose
316	316	described by Subsection (a) to an additional tax as provided by
317	317	Section 23.46 or 23.55, Tax Code].
318	318	SECTION 1.14. Subsection (a), Section 23.46, Tax Code, is
319	319	transferred to Section 23.41, Tax Code, and redesignated as
320	320	Subsection (c), Section 23.41, Tax Code, to read as follows:
321	321	(c) [(a)] When appraising land designated for agricultural
322	322	use, the chief appraiser also shall appraise the land at its market
323	323	value and shall record both the market value and the value based on
324	324	its capacity to produce agricultural products in the appraisal
325	325	records.
326	326	SECTION 1.15. The following provisions of the Tax Code are
327	327	repealed:
328	328	(1) the heading to Section 23.46;
329	329	(2) Sections 23.46(b), (c), (d), (e), (e-1), (f), and
330	330	(g);
331	331	(3) Sections 23.47(c) and (d);
332	332	(4) Section 23.55; and
333	333	(5) Sections 23.58(c) and (d).
334	334	SECTION 1.16. (a) Sections 23.42(a), 23.51(1) and (7), and
335	335	23.52(g), Tax Code, as amended by this Act, apply only to the
336	336	appraisal of land for ad valorem tax purposes for a tax year that
337	337	begins on or after the effective date of this Act.
338	338	(b) The repeal of Sections 23.46 and 23.55, Tax Code, by
339	339	this Act does not affect an additional tax imposed as a result of a
340	340	change of use or sale of land appraised under Subchapter C or D,
341	341	Chapter 23, Tax Code, that occurred before the effective date of
342	342	this Act, and the former law is continued in effect for purposes of
343	343	that tax.
344	344	ARTICLE 2. REPEAL OF CERTAIN ELIGIBILITY AND ADDITIONAL TAX
345	345	PROVISIONS IN SUBCHAPTER D, CHAPTER 23, TAX CODE
346	346	SECTION 2.01. Section 1.07(d), Tax Code, is amended to read
347	347	as follows:
348	348	(d) A notice required by Section 11.43(q), 11.45(d),
349	349	23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), [23.55(e),]
350	350	23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent
351	351	by certified mail.
352	352	SECTION 2.02. Section 23.20(g), Tax Code, is amended to
353	353	read as follows:
354	354	(g) A waiver of a special appraisal of property under
355	355	Subchapter C, [D,] E, F, or G [of this chapter] does not constitute
356	356	a change of use of the property or diversion of the property to
357	357	another use for purposes of the imposition of additional taxes
358	358	under any of those subchapters.
359	359	SECTION 2.03. Sections 23.51(1) and (7), Tax Code, are
360	360	amended to read as follows:
361	361	(1) "Qualified open-space land" means land that is
362	362	[currently] devoted principally to agricultural use to the degree
363	363	of intensity generally accepted in the area [and that has been
364	364	devoted principally to agricultural use or to production of timber
365	365	or forest products for five of the preceding seven years] or land
366	366	that is used principally as an ecological laboratory by a public or
367	367	private college or university [and that has been used principally
368	368	in that manner by a college or university for five of the preceding
369	369	seven years]. Qualified open-space land includes all appurtenances
370	370	to the land. For the purposes of this subdivision, appurtenances to
371	371	the land means private roads, dams, reservoirs, water wells,
372	372	canals, ditches, terraces, and other reshapings of the soil,
373	373	fences, and riparian water rights. [Notwithstanding the other
374	374	provisions of this subdivision, land that is currently devoted
375	375	principally to wildlife management as defined by Subdivision (7)(B)
376	376	or (C) to the degree of intensity generally accepted in the area
377	377	qualifies for appraisal as qualified open-space land under this
378	378	subchapter regardless of the manner in which the land was used in
379	379	any preceding year.]
380	380	(7) "Wildlife management" means:
381	381	(A) actively using land in a manner that meets
382	382	the standards developed under Section 23.521 [that at the time the
383	383	wildlife-management use began was appraised as qualified
384	384	open-space land under this subchapter or as qualified timber land
385	385	under Subchapter E] in at least three of the following ways to
386	386	propagate a sustaining breeding, migrating, or wintering
387	387	population of indigenous wild animals for human use, including
388	388	food, medicine, or recreation:
389	389	(i) habitat control;
390	390	(ii) erosion control;
391	391	(iii) predator control;
392	392	(iv) providing supplemental supplies of
393	393	water;
394	394	(v) providing supplemental supplies of
395	395	food;
396	396	(vi) providing shelters; and
397	397	(vii) making of census counts to determine
398	398	population;
399	399	(B) actively using land to protect federally
400	400	listed endangered species under a federal permit if the land is:
401	401	(i) included in a habitat preserve and is
402	402	subject to a conservation easement created under Chapter 183,
403	403	Natural Resources Code; or
404	404	(ii) part of a conservation development
405	405	under a federally approved habitat conservation plan that restricts
406	406	the use of the land to protect federally listed endangered species;
407	407	or
408	408	(C) actively using land for a conservation or
409	409	restoration project to provide compensation for natural resource
410	410	damages pursuant to the Comprehensive Environmental Response,
411	411	Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et
412	412	seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et
413	413	seq.), the Federal Water Pollution Control Act (33 U.S.C. Section
414	414	1251 et seq.), or Chapter 40, Natural Resources Code.
415	415	SECTION 2.04. Sections 23.52(e) and (g), Tax Code, are
416	416	amended to read as follows:
417	417	(e) The [For the purposes of Section 23.55 of this code,
418	418	the] chief appraiser [also] shall determine the market value of
419	419	qualified open-space land and shall record both the market value
420	420	and the appraised value in the appraisal records.
421	421	(g) The category of land that qualifies under Section
422	422	23.51(7) is the native pasture category [of the land under this
423	423	subchapter or Subchapter E, as applicable, before the
424	424	wildlife-management use began].
425	425	SECTION 2.05. Section 23.524(e), Tax Code, is amended to
426	426	read as follows:
427	427	(e) Notwithstanding Subsection (b) or (c), the eligibility
428	428	of [For the purposes of this subchapter, a change of use of the]
429	429	land subject to this section for appraisal under this subchapter is
430	430	considered to have ended [occurred] on the day the period
431	431	prescribed by Subsection (c) begins if the owner has not fully
432	432	complied with the terms of the agreement described by Subsection
433	433	(b) on the date the agreement ends.
434	434	SECTION 2.06. Sections 23.551(a) and (d), Tax Code, are
435	435	amended to read as follows:
436	436	(a) If land appraised as provided by this subchapter is
437	437	owned by an individual 65 years of age or older, before making a
438	438	determination that [a change in use of] the land is no longer
439	439	eligible for appraisal under this subchapter [has occurred], the
440	440	chief appraiser shall deliver a written notice to the owner stating
441	441	that the chief appraiser believes [a change in use of] the land may
442	442	no longer be eligible for appraisal under this subchapter [have
443	443	occurred].
444	444	(d) If the chief appraiser does not receive a response on or
445	445	before the 60th day after the date the notice is mailed, the chief
446	446	appraiser must make a reasonable effort to locate the owner and
447	447	determine whether the land remains eligible to be appraised as
448	448	provided by this subchapter before determining that [a change in
449	449	use of] the land is no longer eligible for appraisal under this
450	450	subchapter [has occurred].
451	451	SECTION 2.07. Sections 31.01(c) and (c-1), Tax Code, are
452	452	amended to read as follows:
453	453	(c) The tax bill or a separate statement accompanying the
454	454	tax bill shall:
455	455	(1) identify the property subject to the tax;
456	456	(2) state the appraised value, assessed value, and
457	457	taxable value of the property;
458	458	(3) if the property is land appraised as provided by
459	459	Subchapter C, [D,] E, or H, Chapter 23, state the market value and
460	460	the taxable value for purposes of deferred or additional taxation
461	461	as provided by Section 23.46, [23.55,] 23.76, or 23.9807, as
462	462	applicable;
463	463	(4) if the property is land appraised as provided by
464	464	Subchapter D, Chapter 23, state the market value of the land;
465	465	(5) state the assessment ratio for the taxing unit;
466	466	(6) [(5)] state the type and amount of any partial
467	467	exemption applicable to the property, indicating whether it applies
468	468	to appraised or assessed value;
469	469	(7) [(6)] state the total tax rate for the taxing
470	470	unit;
471	471	(8) [(7)] state the amount of tax due, the due date,
472	472	and the delinquency date;
473	473	(9) [(8)] explain the payment option and discounts
474	474	provided by Sections 31.03 and 31.05, if available to the taxing
475	475	unit's taxpayers, and state the date on which each of the discount
476	476	periods provided by Section 31.05 concludes, if the discounts are
477	477	available;
478	478	(10) [(9)] state the rates of penalty and interest
479	479	imposed for delinquent payment of the tax;
480	480	(11) [(10)] include the name and telephone number of
481	481	the assessor for the taxing unit and, if different, of the collector
482	482	for the taxing unit;
483	483	(12) [(11)] for real property, state for the current
484	484	tax year and each of the preceding five tax years:
485	485	(A) the appraised value and taxable value of the
486	486	property;
487	487	(B) the total tax rate for the taxing unit;
488	488	(C) the amount of taxes imposed on the property
489	489	by the taxing unit; and
490	490	(D) the difference, expressed as a percent
491	491	increase or decrease, as applicable, in the amount of taxes imposed
492	492	on the property by the taxing unit compared to the amount imposed
493	493	for the preceding tax year; and
494	494	(13) [(12)] for real property, state the differences,
495	495	expressed as a percent increase or decrease, as applicable, in the
496	496	following for the current tax year as compared to the fifth tax year
497	497	before that tax year:
498	498	(A) the appraised value and taxable value of the
499	499	property;
500	500	(B) the total tax rate for the taxing unit; and
501	501	(C) the amount of taxes imposed on the property
502	502	by the taxing unit.
503	503	(c-1) If for any of the preceding six tax years any
504	504	information required by Subsection (c)(12) [(c)(11)] or (13) [(12)]
505	505	to be included in a tax bill or separate statement is unavailable,
506	506	the tax bill or statement must state that the information is not
507	507	available for that year.
508	508	SECTION 2.08. Section 41.41(a), Tax Code, as effective
509	509	until January 1, 2027, is amended to read as follows:
510	510	(a) A property owner is entitled to protest before the
511	511	appraisal review board the following actions:
512	512	(1) determination of the appraised value of the
513	513	owner's property or, in the case of land appraised as provided by
514	514	Subchapter C, D, E, or H, Chapter 23, determination of its appraised
515	515	or market value;
516	516	(2) unequal appraisal of the owner's property;
517	517	(3) inclusion of the owner's property on the appraisal
518	518	records;
519	519	(4) denial to the property owner in whole or in part of
520	520	a partial exemption;
521	521	(4-a) determination that the owner's property does not
522	522	qualify for the circuit breaker limitation on appraised value
523	523	provided by Section 23.231;
524	524	(5) determination that the owner's land does not
525	525	qualify for appraisal as provided by Subchapter C, D, E, or H,
526	526	Chapter 23;
527	527	(6) identification of the taxing units in which the
528	528	owner's property is taxable in the case of the appraisal district's
529	529	appraisal roll;
530	530	(7) determination that the property owner is the owner
531	531	of property;
532	532	(8) a determination that a change in use of land
533	533	appraised under Subchapter C, [D,] E, or H, Chapter 23, has
534	534	occurred; or
535	535	(9) any other action of the chief appraiser, appraisal
536	536	district, or appraisal review board that applies to and adversely
537	537	affects the property owner.
538	538	SECTION 2.09. Section 41.41(a), Tax Code, as effective
539	539	January 1, 2027, is amended to read as follows:
540	540	(a) A property owner is entitled to protest before the
541	541	appraisal review board the following actions:
542	542	(1) determination of the appraised value of the
543	543	owner's property or, in the case of land appraised as provided by
544	544	Subchapter C, D, E, or H, Chapter 23, determination of its appraised
545	545	or market value;
546	546	(2) unequal appraisal of the owner's property;
547	547	(3) inclusion of the owner's property on the appraisal
548	548	records;
549	549	(4) denial to the property owner in whole or in part of
550	550	a partial exemption;
551	551	(5) determination that the owner's land does not
552	552	qualify for appraisal as provided by Subchapter C, D, E, or H,
553	553	Chapter 23;
554	554	(6) identification of the taxing units in which the
555	555	owner's property is taxable in the case of the appraisal district's
556	556	appraisal roll;
557	557	(7) determination that the property owner is the owner
558	558	of property;
559	559	(8) a determination that a change in use of land
560	560	appraised under Subchapter C, [D,] E, or H, Chapter 23, has
561	561	occurred; or
562	562	(9) any other action of the chief appraiser, appraisal
563	563	district, or appraisal review board that applies to and adversely
564	564	affects the property owner.
565	565	SECTION 2.10. Section 41.44(a), Tax Code, is amended to
566	566	read as follows:
567	567	(a) Except as provided by Subsections (b), (c), (c-1), and
568	568	(c-2), to be entitled to a hearing and determination of a protest,
569	569	the property owner initiating the protest must file a written
570	570	notice of the protest with the appraisal review board having
571	571	authority to hear the matter protested:
572	572	(1) not later than May 15 or the 30th day after the
573	573	date that notice to the property owner was delivered to the property
574	574	owner as provided by Section 25.19, whichever is later;
575	575	(2) in the case of a protest of a change in the
576	576	appraisal records ordered as provided by Subchapter A of this
577	577	chapter or by Chapter 25, not later than the 30th day after the date
578	578	notice of the change is delivered to the property owner;
579	579	(3) in the case of a determination that a change in the
580	580	use of land appraised under Subchapter C, [D,] E, or H, Chapter 23,
581	581	has occurred, not later than the 30th day after the date the notice
582	582	of the determination is delivered to the property owner;
583	583	(4) in the case of a determination of eligibility for a
584	584	refund under Section 23.1243, not later than the 30th day after the
585	585	date the notice of the determination is delivered to the property
586	586	owner; or
587	587	(5) in the case of a protest of the modification or
588	588	denial of an application for an exemption under Section 11.35, or
589	589	the determination of an appropriate damage assessment rating for an
590	590	item of qualified property under that section, not later than the
591	591	30th day after the date the property owner receives the notice
592	592	required under Section 11.45(e).
593	593	SECTION 2.11. Section 60.022, Agriculture Code, is amended
594	594	to read as follows:
595	595	Sec. 60.022. CONTENTS OF PETITION. A petition filed under
596	596	Section 60.021 must:
597	597	(1) describe the boundaries of the proposed district
598	598	by metes and bounds or by lot and block number, if there is a
599	599	recorded map or plat and survey of the area;
600	600	(2) include a name for the proposed district, which
601	601	must include the term "Agricultural Development District";
602	602	(3) be signed by the landowners of any land to be
603	603	included within the proposed district and provide an acknowledgment
604	604	consistent with Section 121.001, Civil Practice and Remedies Code,
605	605	that the landowners desire the land to be included in the district;
606	606	(4) include the names of at least five persons who are
607	607	willing and qualified to serve as temporary directors of the
608	608	district;
609	609	(5) name each county in which any agricultural
610	610	facilities to be owned by the district are to be located;
611	611	(6) name each municipality in which any part of the
612	612	district is to be located;
613	613	(7) state the general nature of the proposed
614	614	development and the cost of the development as then estimated by the
615	615	petitioners;
616	616	(8) state the necessity and feasibility of the
617	617	proposed district and whether the district will serve the public
618	618	purpose of furthering agricultural interests;
619	619	(9) include a pledge that the district will make
620	620	payments in lieu of taxes to any school district and county in which
621	621	any real property to be owned by the district is located, in [as
622	622	follows:
623	623	[(A)] annual payments to each entity that are
624	624	equal to the amount of taxes imposed on the real property by the
625	625	entity in the year of the district's creation; and
626	626	[(B) a payment to each entity equal to the amount
627	627	that would be due under Section 23.55, Tax Code, on the district's
628	628	date of creation; and]
629	629	(10) include a pledge that, if the district employs
630	630	more than 50 persons, the district will make payments in lieu of
631	631	taxes to any school district, in addition to those made under
632	632	Subdivision (9), in an amount negotiated between the district and
633	633	the school district.
634	634	SECTION 2.12. Section 21.0421(e), Property Code, is amended
635	635	to read as follows:
636	636	(e) This section does not:
637	637	(1) authorize groundwater rights appraised separately
638	638	from the real property under this section to be appraised
639	639	separately from real property for property tax appraisal purposes;
640	640	or
641	641	(2) subject real property condemned for the purpose
642	642	described by Subsection (a) to an additional tax as provided by
643	643	Section 23.46 [or 23.55], Tax Code.
644	644	SECTION 2.13. The following provisions of the Tax Code are
645	645	repealed:
646	646	(1) Section 23.55; and
647	647	(2) Sections 23.58(c) and (d).
648	648	SECTION 2.14. (a) Sections 23.51(1) and (7) and 23.52(g),
649	649	Tax Code, as amended by this Act, apply only to the appraisal of
650	650	land for ad valorem tax purposes for a tax year that begins on or
651	651	after the effective date of this Act.
652	652	(b) The repeal of Section 23.55, Tax Code, by this Act does
653	653	not affect an additional tax imposed as a result of a change of use
654	654	of land appraised under Subchapter D, Chapter 23, Tax Code, that
655	655	occurred before the effective date of this Act, and the former law
656	656	is continued in effect for purposes of that tax.
657	657	ARTICLE 3. EFFECTIVE DATE
658	658	SECTION 3.01. (a) Except as otherwise provided by this
659	659	section, this Act takes effect January 1, 2026.
660	660	(b) Article 1 of this Act takes effect only if the
661	661	constitutional amendment proposed by the 89th Legislature, Regular
662	662	Session, 2025, repealing the provisions that require that land be
663	663	devoted to agricultural use for a specified period to be eligible
664	664	for appraisal for ad valorem tax purposes on the basis of its
665	665	productivity value and that subject land appraised on that basis to
666	666	an additional tax when the land is diverted to a purpose other than
667	667	agricultural use or sold is approved by the voters. If that
668	668	amendment is not approved by the voters, Article 1 of this Act has
669	669	no effect.
670	670	(c) Article 2 of this Act takes effect only if Article 1 of
671	671	this Act does not take effect. If Article 1 of this Act takes
672	672	effect, Article 2 of this Act has no effect.