H.B. No. 561

AN ACT

relating to an exemption for land owned by a school from the
additional tax imposed on the change of use of land appraised for ad
valorem tax purposes as qualified open-space land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.55, Tax Code, is amended by adding
Subsection (q) to read as follows:
(q) The sanctions provided by Subsection (a) do not apply to
land owned by an organization that qualifies as a school under
Section 11.21(d) if the organization converts the land to a use for
which the land is eligible for an exemption under Section 11.21
within five years.
SECTION 2. Section 23.55(q), Tax Code, as added by this Act,
applies to a change of use of land that occurs on or after the
effective date of this Act. A change of use of land that occurred
before the effective date of this Act is governed by the law in
effect when the change of use occurred, and the former 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, 2013.

______________________________ ______________________________
President of the Senate Speaker of the House

I certify that H.B. No. 561 was passed by the House on April
23, 2013, by the following vote: Yeas 147, Nays 0, 2 present, not
voting.

______________________________
Chief Clerk of the House

I certify that H.B. No. 561 was passed by the Senate on May
20, 2013, by the following vote: Yeas 31, Nays 0.

______________________________
Secretary of the Senate
APPROVED: _____________________
Date

_____________________
Governor