Bill

HB 2043

87(R) - 2021
House Land & Resource Management
House Land & Resource Management
Agriculture
Taxation

Companion Bill

SB 725

Contact the Author

Ben Leman

Phone:

512-463-0600

Capitol Office:

EXT E1.512

Email:

Vote Recommendation

Yes
  • Neutral
  • Positive
  • Neutral
  • Neutral
  • Positive

Author(s)

Ben Leman
Ryan Guillen
Cody Harris
Andrew Murr
David Spiller

Bill Caption

Relating to the qualification of land for appraisal for ad valorem tax purposes as agricultural land and the liability for the additional tax imposed on such land if the use of the land changes as a result of a condemnation.

Fiscal Notes

Passage of the bill would provide that a portion of a parcel of land is not diverted to nonagricultural use because the portion is subject to a right-of-way that is less than 200 feet wide and that was taken by condemnation if the remainder of the land qualifies. As a result, taxable property values could be reduced and the related costs to the Foundation School Fund could be increased through the operation of the school finance formulas.

Bill Analysis

HB 2043 would clarify in the tax code that a portion of land designated for agriculture use is not diverted to non-agriculture use for property tax purposes just because part of the land is associated with a right of way less than 200 feet wide and was taken by condemnation when the remainder of the parcel of land qualifies for agricultural use.

If taxes are imposed because the land has been designated to a nonagricultural use as a result of a condemnation, HB 2043 would make those additional taxes and interest the obligation of the condemning entity rather than the property owner.

Vote Recommendation Notes

Texas Action supports HB 2043 because it promotes property rights and individual liberty. A property owner should not be held responsible for property taxes on a portion of land that was condemned for a right of way when it would otherwise be in use as agricultural land. 

Contact the Author

Ben Leman

Phone:

512-463-0600

Capitol Office:

EXT E1.512

Email: