85(R) - 2017
Relating to liability for the additional tax imposed on land appraised for ad valorem tax purposes as agricultural land if the use of the land changes as a result of a condemnation.
No significant fiscal implication to the State is anticipated.
SB 1979 would make the additional taxes due on qualified land the personal obligation of the condemning entity, and not the property owner from whom the property was taken, if additional taxes are due on land that has been diverted to a non-agricultural use as a result of a condemnation.
Vote Recommendation Notes
Texas Action supports this bill as it is fairly placing the responsibility of paying the penalty tax on the condemning entity, who changed the use of the land, instead of the original property owner who did not play a role in this situation. This upholds our principle of limited government, and for this reasons, we support this legislation.