85R5702 LHC-F     By: Phillips H.B. No. 1211       A BILL TO BE ENTITLED   AN ACT   relating to the additional tax imposed on land appraised for ad   valorem tax purposes as qualified open-space land if a change in use   of the land occurs.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 23.55(a), Tax Code, is amended to read as   follows:          (a)  If the use of land that has been appraised as provided by   this subchapter changes, an additional tax is imposed on the land   equal to the difference between the taxes imposed on the land for   each of the three [five] years preceding the year in which the   change of use occurs that the land was appraised as provided by this   subchapter and the tax that would have been imposed had the land   been taxed on the basis of market value in each of those years, plus   interest at an annual rate of five [seven] percent calculated from   the dates on which the differences would have become due. For   purposes of this subsection, the chief appraiser may not consider   any period during which land is owned by the state in determining   whether a change in the use of the land has occurred.          SECTION 2.  The changes in law made by this Act apply only to   a change in the use of land appraised under Subchapter D, Chapter   23, Tax Code, that occurs on or after the effective date of this   Act. A change in the use of land appraised under Subchapter D,   Chapter 23, Tax Code, that occurred before the effective date of   this Act is governed by the law in effect on the date the change in   use occurred, and the former law is continued in effect for that   purpose.          SECTION 3.  This Act takes effect September 1, 2017.