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  S.B. No. 2083
 
 
 
 
AN ACT
  relating to the calculation of the ad valorem taxes imposed on
  property for the year in which the property is acquired by a
  governmental entity.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 26.11(a), Tax Code, is amended to read as
  follows:
         (a)  If the federal government, the state, or a political
  subdivision of the state acquires the right to possession of
  taxable property under a court order issued in condemnation
  proceedings, takes possession of taxable property under a
  possession and use agreement or under Section 21.021, Property
  Code, or acquires title to taxable property, the amount of the tax
  due on the property is calculated by multiplying the amount of taxes
  imposed on the property for the entire year as determined as
  provided by Section 26.09 of this code by a fraction, the
  denominator of which is 365 and the numerator of which is the number
  of days that elapsed prior to the date of the conveyance, the
  effective date of the possession and use agreement, the date the
  entity took possession under Section 21.021, Property Code, or the
  date of the order granting the right of possession, as applicable.
         SECTION 2.  This Act applies only to a possession and use
  agreement entered into or an award made under Section 21.021,
  Property Code, on or after the effective date of this Act. A
  possession and use agreement entered into or an award made under
  Section 21.021, Property Code, before the effective date of this
  Act is governed by the law applicable to the agreement or award
  immediately before the effective date of this Act, and that law is
  continued in effect for that purpose.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2019.
 
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 2083 passed the Senate on
  May 10, 2019, by the following vote:  Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 2083 passed the House on
  May 22, 2019, by the following vote:  Yeas 144, Nays 0, two
  present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor