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.

The bill also introduces new requirements for tax bills, including the need to state the market value of land appraised under specific subchapters and to provide detailed information about tax rates and exemptions. Additionally, it ensures that property owners have the right to protest determinations related to the appraisal of their property, including changes in use. The repeal of certain sections and the amendments made by this bill are set to take effect on January 1, 2026, while maintaining the applicability of previous laws for any additional taxes imposed before this date.

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 1, Agriculture Code 60, The following provisions of the Tax Code 23, Tax Code 23, Tax Code 41, Tax Code 31, Property Code 21)