H.B. No. 2354
 
 
 
 
AN ACT
  relating to the eligibility of land to continue to be appraised for
  ad valorem tax purposes as qualified open-space land following a
  transfer to a surviving spouse.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 23.54, Tax Code, is amended by adding
  Subsection (e-1) to read as follows:
         (e-1)  For purposes of Subsection (e), ownership of the land
  is not considered to have changed if ownership of the land is
  transferred from the former owner to the surviving spouse of the
  former owner.
         SECTION 2.  This Act takes effect January 1, 2024.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 2354 was passed by the House on April
  14, 2023, by the following vote:  Yeas 143, Nays 0, 2 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 2354 on May 19, 2023, by the following vote:  Yeas 136, Nays 2,
  2 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 2354 was passed by the Senate, with
  amendments, on May 15, 2023, by the following vote:  Yeas 31, Nays
  0.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor