H.B. No. 2025 amends the Property Code to establish requirements for filing a plat, replat, or amended plat of a subdivision or condominium. The bill stipulates that a person cannot file these documents in the county clerk's office unless they are accompanied by an original tax certificate from each relevant taxing unit, confirming that no delinquent ad valorem taxes are owed on the property. The previous requirement for additional documentation, such as a tax receipt for the current year if filed after September 1, has been removed. However, if the tax certificate does not cover the preceding year, a tax receipt indicating that taxes for the previous year have been paid is still required.

The bill also clarifies exceptions to these requirements, which include situations where multiple heirs inherit property and seek to subdivide it, or when a taxing unit acquires property for public use through eminent domain or voluntary sale. The changes aim to streamline the process of filing property documents while ensuring that tax obligations are met. The act is set to take effect on September 1, 2025.

Statutes affected:
Introduced: Property Code 12.002, Property Code 82.051 (Property Code 12, Property Code 82)
House Committee Report: Property Code 12.002, Property Code 82.051 (Property Code 12, Property Code 82)
Engrossed: Property Code 12.002, Property Code 82.051 (Property Code 12, Property Code 82)
Senate Committee Report: Property Code 12.002, Property Code 82.051 (Property Code 12, Property Code 82)
Enrolled: Property Code 12.002, Property Code 82.051 (Property Code 12, Property Code 82)