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TX HB1244
Bill
Status
5/24/2025
Primary Sponsor
Ryan Guillen
Click for details
AI Summary
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Allows land previously appraised as qualified open-space land to maintain that appraisal status when transferred to a new owner, provided the new owner uses the land in materially the same way as the former owner and the same individuals continue to oversee or conduct that use
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Expands the definition of when ownership is "not considered to have changed" beyond just transfers to a surviving spouse to include transfers meeting the continuity-of-use requirements
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Permits chief appraisers to accept late applications for open-space appraisal when the land was appraised under this subchapter the prior year and meets the continuity requirements, with a filing deadline of the later of the tax delinquency date or one year from the ownership transfer date
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Exempts new owners filing late applications under these continuity provisions from the standard 10% penalty that normally applies to late open-space appraisal applications
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Takes effect January 1, 2026; passed the House 145-0 on April 29, 2025, and the Senate 31-0 on May 9, 2025
Legislative Description
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.
Taxation
Last Action
Effective on 1/1/26
5/24/2025