Texas Tax Code

§ 23.9807 — CHANGE OF USE OF LAND

TX § 23.9807Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 23. APPRAISAL METHODS AND PROCEDURES · Art. H. APPRAISAL OF RESTRICTED-USE TIMBER LAND

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(a)If the use of land that has been appraised as provided by this subchapter changes to a use that qualifies the land for appraisal under Subchapter E, an additional tax is imposed on the land equal to the difference between:

(1)the taxes imposed on the land for each of the three years preceding the year in which the change of use occurs that the land was appraised as provided by this subchapter; and

(2)the taxes that would have been imposed had the land been appraised under Subchapter E in each of those years.

(b)If the use of land that has been appraised as provided by this subchapter changes to a use that does not qualify the land for appraisal under Subchapter E or under this subchapter, an additional tax is imposed on the land equal to the difference between:

(1)the taxes imposed on the land for each of the three years preceding the year in which the change of use occurs that the land was appraised as provided by this subchapter; and

(2)the taxes that would have been imposed had the land been taxed on the basis of market value in each of those years.

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Legislative history

Acts 2021, 87th Leg., R.S., Ch. 726 (H.B. 3833), Sec. 7, eff. June 15, 2021.