The bill amends the Property Code to establish requirements for filing a plat, replat, or amended plat of a subdivision or condominium. Specifically, it mandates that an original tax certificate from each relevant taxing unit must be attached to the document, 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.

Additionally, the bill clarifies exceptions to these requirements, including situations where multiple heirs inherit property and seek to subdivide it, or when a taxing unit acquires property through eminent domain or voluntary sale. The changes aim to streamline the filing process while ensuring that tax obligations are met before property documents are recorded. 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)