PROP TX-SUBDIVISION VALUE

Session: 104th General Assembly
Year: 2025
Bill #: SB1492
Category: Revenue
Position: No position
Mandate?
Revenue Loss?
Authority Preemption?

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Summary as Introduced

Amends the Property Tax Code. In provisions concerning platted and subdivided but undeveloped property, provides that (i) beginning with the 2025 taxable year, no property's assessed value shall be reduced to less than $150 under those provisions and (ii) beginning with the 2035 taxable year, no property shall be eligible for calculation of its assessed value under those provisions for more than a 10-year period.



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