HB 1743

86(R) - 2019
House Ways & Means
Senate Property Tax
House Ways & Means
Senate Property Tax
Property taxes

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Positive
  • Neutral


Tracy King
Charlie Geren
Ryan Guillen
Jim Murphy
Eddie Rodriguez


Phil King


Brandon Creighton

Bill Caption

Relating to the additional ad valorem tax and interest imposed as a result of a change of use of certain land.

Fiscal Notes

Estimated Two-year Net Impact to General Revenue Related Funds for HB1743, As Engrossed: a negative impact of ($3,686,000) through the biennium ending August 31, 2021.

The bill would make no appropriation but could provide the legal basis for an appropriation of funds to implement the provisions of the bill.

Bill Analysis

HB 1743 would make changes to the calculation for the additional property tax and interest imposed as a result of a change to a non-qualifying use of certain open-space or timber land, with the aim of reducing the tax and interest. Under the bill, the calculation for the additional tax on the land would be the difference between the taxes imposed on the land for each of the last three years (decreased from five) and the tax that would have been imposed had the land been taxed on the basis of market value in each of those years, plus interest at an annual rate of five (decreased from seven) percent calculated from the dates on which the differences would have become due.

Vote Recommendation Notes

Texas Action supports HB 1743 for promoting the principles of property rights and limited government. While we would like to see more long-term property tax relief in the state, this bill makes a good attempt at lowering additional taxes required to be paid by property owners that undergo a change of use on their land following a specific appraisal.