Bill Amendment: TX HB1244 | 2025-2026 | 89th Legislature
NOTE: For additional amemendments please see the Bill Drafting List
Bill Title: 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.
Status: 2025-05-24 - Effective on 1/1/26 [HB1244 Detail]
Download: Texas-2025-HB1244-House_Amendment_H_2_1-Guillen.html
Bill Title: 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.
Status: 2025-05-24 - Effective on 1/1/26 [HB1244 Detail]
Download: Texas-2025-HB1244-House_Amendment_H_2_1-Guillen.html
Amend HB 1244 (house committee report) on page 2 of the bill by striking lines 9 through 12 and substituting the following:
(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.
