HBA-JRA H.B. 1665 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 1665 By: Craddick Ways & Means 4/30/1999 Introduced BACKGROUND AND PURPOSE Current law provides that land qualified for agricultural appraisal incurs an additional tax penalty if the land's use is changed to a non-agricultural use. The penalty is equal to the difference between the taxes imposed on the land for each of the five years before the year in which the change occurs and the taxes that would have been imposed on the land if the land had been taxed at market value, plus interest. H.B. 1665 repeals this tax for agricultural land. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 23.20(g), Tax Code, to make changes conforming to SECTION 7, which repeals Section 23.55 (Change of Use of Land), Tax Code. SECTION 2. Amends Section 23.52(e), Tax Code, to make changes conforming to SECTION 7. SECTION 3. Amends Sections 23.58(c)-(e), Tax Code, to make changes conforming to SECTION 7. SECTION 4. Amends Section 31.01(c), Tax Code, to require a tax bill or a separate statement accompanying a tax bill to state the market value of the land if the property is land appraised as provided by Subchapter D, Chapter 23 (Appraisal of Agricultural Land), among other things. Makes conforming and nonsubstantive changes. Redesignates existing Subdivisions (4)-(11) to Subdivisions (5)-(12). SECTION 5. Amends Section 41.41(a), Tax Code, to make changes conforming to SECTION 7. SECTION 6. Amends Section 41.44(a), Tax Code, to make changes conforming to SECTION 7. SECTION 7. Repealer: Section 23.55, Tax Code, relating to the imposition of an additional tax on land for which a change of use occurs, as determined by a chief appraiser. SECTION 8. Effective date: September 1, 1999. Makes application of this Act prospective. SECTION 9. Emergency clause.