SB 555

86(R) - 2019
Senate Property Tax
House Land & Resource Management
Senate Property Tax
House Land & Resource Management

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Positive
  • Positive


Charles Schwertner
Brian Birdwell
Dawn Buckingham
Donna Campbell
Pat Fallon
Bob Hall
Juan "Chuy" Hinojosa
Bryan Hughes
Eddie Lucio Jr.
Borris Miles
Robert Nichols
Charles Perry
José Rodríguez
Kel Seliger
Judith Zaffirini

Bill Caption

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.

Fiscal Notes

No fiscal implication to the State is anticipated.

Bill Analysis

SB 555 would require that, in an eminent domain taking in which land being condemned will change from agricultural use to non-agricultural use, the condemning entity rather than the landowner whose land is condemned will be responsible for paying the associated rollback taxes. The bill stipulates that portions of agricultural land taken for a right-of-way that is less than 200 feet wide are not diverted to non-agricultural use. 

Vote Recommendation Notes

Texas Action recommends supporting SB 555 because it protects property owners from increased taxes when property changes from agricultural to non-agricultural due to condemnation. This is a positive step for private property rights because it protects a landowner who had little to no choice in the matter.