S.B. No. 2083

Texas Property Tax Code 2023 Edition: The Texas Property Tax Code available on this website are current through the 89th Regular Legislative Session, 2025. The constitutional provisions found on this website are current through the amendments approved by voters in November 2023.

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, then the amount of tax due on the property is calculated by multiplying the amount of taxes imposed on the property for the entire year, as determined under 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,Numerator: The number of days that elapsed prior to: the date of 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 before the effective date of this Act is governed by the law applicable at the time the agreement or award was made. That prior 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 required vote for immediate effect, it takes effect September 1, 2019.