logo-updated-012918
Property Tax Inquiries Call 713.290.9700

H.B. No. 777

H.B. No. 777

AN ACT

relating to the eligibility of land owned by certain members of the
armed services of the United States for appraisal for ad valorem tax
purposes as qualified open-space land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by
adding Section 23.523 to read as follows:
Sec. 23.523. TEMPORARY CESSATION OF AGRICULTURAL USE WHEN
PROPERTY OWNER DEPLOYED OR STATIONED OUTSIDE STATE AS MEMBER OF
ARMED SERVICES. (a) The eligibility of land for appraisal under
this subchapter does not end because the land ceases to be devoted
principally to agricultural use to the degree of intensity
generally accepted in the area if the owner of the land:
(1) is a member of the armed services of the United
States who is deployed or stationed outside this state; and
(2) intends that the use of the land in that manner and
to that degree of intensity be resumed not later than the 180th day
after the date the owner ceases to be deployed or stationed outside
this state.
(b) The owner of land to which this section applies must
notify the appraisal office in writing not later than the 30th day
after the date the owner is deployed or stationed outside this state
that the owner:
(1) will be or has been deployed or stationed outside
this state; and
(2) intends to use the land in the manner, to the
degree, and within the time described by Subsection (a)(2).
SECTION 2. (a) This section applies only to land owned by a
member of the armed services of the United States who is deployed or
stationed outside this state on the effective date of this Act.
(b) Notwithstanding Section 23.523(b), Tax Code, as added
by this Act, the eligibility of the land for appraisal under
Subchapter D, Chapter 23, Tax Code, does not end because the land
ceases to be devoted principally to agricultural use to the degree
of intensity generally accepted in the area if:
(1) the owner of the land:
(A) meets the requirements of Section
23.523(a)(2), Tax Code, as added by this Act; and
(B) provides the notice required by Section
23.523(b), Tax Code, as added by this Act, not later than the 90th
day after the effective date of this Act; and
(2) the chief appraiser of the appraisal district in
which the land is located has not, as of the effective date of this
Act, made a determination under Section 23.55, Tax Code, that a
change in use of the land has occurred.
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, 2017.

______________________________ ______________________________
President of the Senate Speaker of the House

I certify that H.B. No. 777 was passed by the House on April
18, 2017, by the following vote: Yeas 142, Nays 0, 1 present, not
voting.

______________________________
Chief Clerk of the House

I certify that H.B. No. 777 was passed by the Senate on May
11, 2017, by the following vote: Yeas 31, Nays 0.

______________________________
Secretary of the Senate
APPROVED: _____________________
Date

_____________________
Governor

Property Tax Protection Program™ Benefits

  • No flat fees or upfront costs.  No cost ever unless your property taxes are reduced.
  • All practical efforts are made every year to reduce your property taxes.
  • Never miss another appeal deadline.
  • Property taxes protested for you annually.
  • You do not have to accept the appraisal district’s initial guesstimate of value.
  • We coordinate with you regarding building size / condition to avoid excess taxes.
  • Free support regarding homestead exemptions.
  • Some years are good – typically 6 to 7 out of 10 will result in tax reduction for you.
  • The other 3 to 4 years out of 10 we strike out. Most often due to people issues in the hearing process. Some years we get an easy appraiser at the informal; some years someone who is impossible to settle with.
The Residential Property Protection Program™
is powered by O’Connor
  • Enter your information below and your documents and enrollment information will be emailed to you within one business day

  • Hidden
  • Hidden
  • Hidden
  • Call 713.290.9700 to discuss with a representative.

    Please monitor your E-mail and spam filter. If you don't receive your enrollment documents within 24 business hours, call 713.290.9700 8am - 5pm CST

  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • Hidden
  • This field is for validation purposes and should be left unchanged.

When you submit your enrollment, you understand this is a risk free offer to you. If your taxes are not reduced you PAY NOTHING, and a portion of the tax savings is the only fee you pay when your taxes are reduced.