S.B. No. 725

	AN ACT
	relating to the qualification of land for appraisal for ad valorem
	tax purposes as agricultural land and the liability for the
	additional tax imposed on such land if the use of the land changes
	as a result of a condemnation.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 23.46, Tax Code, is amended by adding
	Subsections (e-1) and (g) to read as follows:
	(e-1)  A portion of a parcel of land is not diverted to
	nonagricultural use for purposes of Subsection (c) because the
	portion is subject to a right-of-way that is less than 200 feet wide
	and that was taken by condemnation if the remainder of the parcel of
	land qualifies for appraisal under this subchapter.
	(g)  If the additional taxes are due because the land has
	been diverted to a nonagricultural use as a result of a
	condemnation, the additional taxes and interest imposed by this
	section are the personal obligation of the condemning entity and
	not the property owner from whom the property was taken.
	SECTION 2.  (a)  Section 23.46(e-1), Tax Code, as added by
	this Act, applies only to the appraisal of land for ad valorem tax
	purposes for a tax year that begins on or after the effective date
	of this Act.
	(b)  Section 23.46(g), Tax Code, as added by this Act,
	applies only to a change of use of land that occurs on or after the
	effective date of this Act.
	SECTION 3.  This Act takes effect September 1, 2021.
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I hereby certify that S.B. No. 725 passed the Senate on
	April 14, 2021, by the following vote:  Yeas 31, Nays 0.
	______________________________
	Secretary of the Senate
	I hereby certify that S.B. No. 725 passed the House on
	May 4, 2021, by the following vote:  Yeas 145, Nays 0, two present
	not voting.
	______________________________
	Chief Clerk of the House
	Approved:
	______________________________
	Date
	______________________________
	Governor