Relating to the filing for record of a plat, replat, or amended plat or replat of a subdivision of real property or a condominium, the official text

H.B. No. 2025

AN ACT

relating to the filing for record of a plat, replat, or amended plat

or replat of a subdivision of real property or a condominium.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 12.002(e), Property Code, is amended to

read as follows:

(e) A person may not file for record or have recorded in the

county clerk's office a plat, replat, or amended plat or replat of a

subdivision of real property unless the plat, replat, or amended

plat or replat has attached to it an original tax certificate from

each taxing unit with jurisdiction of the real property indicating

that no delinquent ad valorem taxes are owed on the real property.

[If the plat, replat, or amended plat or replat is filed after

September 1 of a year, the plat, replat, or amended plat or replat

must also have attached to it a tax receipt issued by the collector

for each taxing unit with jurisdiction of the property indicating

that the taxes imposed by the taxing unit for the current year have

been paid or, if the taxes for the current year have not been

calculated, a statement from the collector for the taxing unit

indicating that the taxes to be imposed by that taxing unit for the

current year have not been calculated.] If the tax certificate for

a taxing unit does not cover the preceding year, the plat, replat,

or amended plat or replat must also have attached to it a tax

receipt issued by the collector for the taxing unit indicating that

the taxes imposed by the taxing unit for the preceding year have

been paid. This subsection does not apply if:

(1) more than one person acquired the real property

from a decedent under a will or by inheritance and those persons

owning an undivided interest in the property obtained approval to

subdivide the property to provide each person with a divided

interest and a separate title to the property; or

(2) a taxing unit acquired the real property for

public use through eminent domain proceedings or voluntary sale.

SECTION 2. Section 82.051(f), Property Code, is amended to

read as follows:

(f) A person may not file for record or have recorded in the

county clerk's office a plat, replat, or amended plat or replat of a

condominium unless the plat, replat, or amended plat or replat has

attached to it an original tax certificate from each taxing unit

with jurisdiction of the real property indicating that no

delinquent ad valorem taxes are owed on the real property. [If the

plat, replat, or amended plat or replat is filed after September 1

of a year, the plat, replat, or amended plat or replat must also

have attached to it a tax receipt issued by the collector for each

taxing unit with jurisdiction of the property indicating that the

taxes imposed by the taxing unit for the current year have been paid

or, if the taxes for the current year have not been calculated, a

statement from the collector for the taxing unit indicating that

the taxes to be imposed by that taxing unit for the current year

have not been calculated.] If the tax certificate for a taxing unit

does not cover the preceding year, the plat, replat, or amended plat

or replat must also have attached to it a tax receipt issued by the

collector for the taxing unit indicating that the taxes imposed by

the taxing unit for the preceding year have been paid. This

subsection does not apply if a taxing unit acquired the condominium

for public use through eminent domain proceedings or voluntary

sale.

SECTION 3. This Act takes effect September 1, 2025.

______________________________
______________________________

President of the Senate
Speaker of the House

I certify that H.B. No. 2025 was passed by the House on May

10, 2025, by the following vote: Yeas 132, Nays 0, 1 present, not

voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 2025 was passed by the Senate on May

25, 2025, by the following vote: Yeas 31, Nays 0.

______________________________

Secretary of the Senate

APPROVED: _____________________

Date

_____________________

Governor