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HB1244 • 2025

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.

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.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Guillen
Last action
2025-05-24
Official status
05/24/2025 E Effective on 1/1/26
Effective date
2025-05-24

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.

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.

What This Bill Does

  • 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.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-05-24 Texas Legislature Online

    Signed by the Governor

  2. 2025-05-24 Texas Legislature Online

    Effective on 1/1/26

  3. 2025-05-13 Texas Legislature Online

    Sent to the Governor

  4. 2025-05-12 Texas Legislature Online

    Signed in the House

  5. 2025-05-12 Texas Legislature Online

    Signed in the Senate

  6. 2025-05-10 Texas Legislature Online

    Reported enrolled

  7. 2025-05-09 Texas Legislature Online

    Rules suspended-Intent Calendar

  8. 2025-05-09 Texas Legislature Online

    Rules suspended-Regular order of business

  9. 2025-05-09 Texas Legislature Online

    Read 2nd time & passed to 3rd reading

  10. 2025-05-09 Texas Legislature Online

    Vote recorded in Journal

  11. 2025-05-09 Texas Legislature Online

    Three day rule suspended

  12. 2025-05-09 Texas Legislature Online

    Record vote

  13. 2025-05-09 Texas Legislature Online

    Read 3rd time

  14. 2025-05-09 Texas Legislature Online

    Passed

  15. 2025-05-09 Texas Legislature Online

    Record vote

  16. 2025-05-09 Texas Legislature Online

    Senate passage reported

  17. 2025-05-06 Texas Legislature Online

    Reported favorably w/o amendments

  18. 2025-05-06 Texas Legislature Online

    Recommended for local & uncontested calendar

  19. 2025-05-06 Texas Legislature Online

    Committee report printed and distributed

  20. 2025-05-05 Texas Legislature Online

    Scheduled for public hearing on . . .

  21. 2025-05-05 Texas Legislature Online

    Considered in public hearing

  22. 2025-05-05 Texas Legislature Online

    Vote taken in committee

  23. 2025-04-30 Texas Legislature Online

    Read first time

  24. 2025-04-30 Texas Legislature Online

    Referred to Local Government

  25. 2025-04-29 Texas Legislature Online

    Read 3rd time

  26. 2025-04-29 Texas Legislature Online

    Passed

  27. 2025-04-29 Texas Legislature Online

    Record vote. RV#775

  28. 2025-04-29 Texas Legislature Online

    Statement(s) of vote recorded in Journal

  29. 2025-04-29 Texas Legislature Online

    Reported engrossed

  30. 2025-04-29 Texas Legislature Online

    Received from the House

  31. 2025-04-28 Texas Legislature Online

    Placed on General State Calendar

  32. 2025-04-28 Texas Legislature Online

    Read 2nd time

  33. 2025-04-28 Texas Legislature Online

    Amended. 1-Guillen

  34. 2025-04-28 Texas Legislature Online

    Record vote. RV#698

  35. 2025-04-28 Texas Legislature Online

    Statement(s) of vote recorded in Journal

  36. 2025-04-28 Texas Legislature Online

    Passed to engrossment as amended

  37. 2025-04-28 Texas Legislature Online

    Record vote. RV#699

  38. 2025-04-28 Texas Legislature Online

    Statement(s) of vote recorded in Journal

  39. 2025-04-24 Texas Legislature Online

    Considered in Calendars

  40. 2025-04-22 Texas Legislature Online

    Committee report sent to Calendars

  41. 2025-04-21 Texas Legislature Online

    Committee report distributed

  42. 2025-04-17 Texas Legislature Online

    Comte report filed with Committee Coordinator

  43. 2025-04-09 Texas Legislature Online

    Considered in formal meeting

  44. 2025-04-09 Texas Legislature Online

    Reported favorably w/o amendment(s)

  45. 2025-04-03 Texas Legislature Online

    Considered by s/c in public hearing

  46. 2025-04-03 Texas Legislature Online

    Reported from s/c favorably w/o amendment(s)

  47. 2025-03-20 Texas Legislature Online

    Scheduled for public hearing in s/c on . . .

  48. 2025-03-20 Texas Legislature Online

    Considered by s/c in public hearing

  49. 2025-03-20 Texas Legislature Online

    Testimony taken/registration(s) recorded in subcommittee

  50. 2025-03-20 Texas Legislature Online

    Left pending in subcommittee

  51. 2025-03-10 Texas Legislature Online

    Read first time

  52. 2025-03-10 Texas Legislature Online

    Referred to s/c on Property Tax Appraisals by Speaker

  53. 2024-11-12 Texas Legislature Online

    Filed

Official Summary Text

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.

Current Bill Text

Read the full stored bill text 
89(R) HB 1244 - Enrolled version - Bill Text

H.B. No. 1244

AN ACT

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.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 23.54(e-1), Tax Code, is amended to read

as follows:

(e-1) For purposes of Subsection (e),
the
ownership of [
the
]

land
that was appraised under this subchapter in the preceding tax

year
is not considered to have changed if
:

(1) the
ownership of the land is transferred from the

former owner to the surviving spouse of the former owner
; 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
.

SECTION 2. Section 23.541, Tax Code, is amended by adding

Subsection (a-2) and amending Subsection (b) to read as follows:

(a-2)

Notwithstanding Subsection (a), the chief appraiser

shall accept and approve or deny an application for appraisal under

this subchapter after the deadline for filing the application has

passed if:

(1)

the land that is the subject of the application was

appraised under this subchapter in the preceding tax year;

(2)

the new owner uses the land in materially the same

way as the former owner used the land during the preceding tax year;

(3)

the use described by Subdivision (2) is overseen

or conducted by the same individuals who oversaw or conducted that

use during the preceding tax year; and

(4)

the application is filed not later than the later

of:

(A)

the delinquency date for the taxes on the

land for the year for which the application is filed; or

(B)

the first anniversary of the date the

ownership of the land was transferred from the former owner to the

new owner.

(b) If appraisal under this subchapter is approved when the

application is filed late, the owner is liable for a penalty of 10

percent of the difference between the amount of tax imposed on the

property and the amount that would be imposed if the property were

taxed at market value. The penalty prescribed by this subsection

does not apply to a late application filed under Subsection (a-1)
or

(a-2)
.

SECTION 3. This Act takes effect January 1, 2026.

______________________________

______________________________

President of the Senate

Speaker of the House

I certify that H.B. No. 1244 was passed by the House on April

29, 2025, by the following vote: Yeas 145, Nays 0, 2 present, not

voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 1244 was passed by the Senate on May

9, 2025, by the following vote: Yeas 31, Nays 0.

______________________________

Secretary of the Senate

APPROVED: _____________________

Date

_____________________

Governor