H.B. No. 83 proposes the repeal of additional ad valorem taxes that are currently imposed due to a change in the use of certain land. The bill amends various sections of the Tax Code, including the removal of specific references to sections that previously governed these additional taxes, such as Section 23.55, and the repeal of several other related sections. Notably, it clarifies that a waiver of special appraisal does not constitute a change of use for tax purposes and modifies the responsibilities of the chief appraiser regarding the determination of market values for qualified land.

Additionally, the bill introduces new language that specifies the conditions under which land is considered eligible for appraisal and outlines the requirements for tax bills, including the information that must be provided to property owners. It emphasizes the need for transparency in tax assessments and the rights of property owners to protest determinations made by appraisal authorities. The changes are set to take effect on January 1, 2026, ensuring that any additional taxes imposed due to changes in land use prior to this date will still be enforceable under the previous law.

Statutes affected:
Introduced: Tax Code 1.07, Tax Code 23.20, Tax Code 23.52, Tax Code 23.524, Tax Code 23.551, Tax Code 23.73, Tax Code 31.01, Tax Code 41.44, Agriculture Code 60.022, Property Code 21.0421, The following provisions of the Tax Code 23.46 (Tax Code 23, Tax Code 41, Tax Code 1, The following provisions of the Tax Code 23, Tax Code 31, Property Code 21, Agriculture Code 60)