HB2931 - Relating to an exception to the renewal requirement for agricultural and timber tax exemption registration numbers issued to or held by persons who are at least 65 years of age.

  89R9673 CJD-F     By: Lambert H.B. No. 2931       A BILL TO BE ENTITLED   AN ACT   relating to an exception to the renewal requirement for   agricultural and timber tax exemption registration numbers issued   to or held by persons who are at least 65 years of age.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 151.1551, Tax Code, is amended by adding   Subsection (f-1) to read as follows:           (f-1)     Notwithstanding Subsection (f), a registration number   issued to or held by a person who is 65 years of age or older does   not expire and is not required to be renewed.          SECTION 2.  Section 151.1551(f-1), Tax Code, as added by   this Act, does not apply to a registration number that expired   before the effective date of this Act and was not renewed.          SECTION 3.  The changes in law made by this Act do not affect   tax liability accruing before the effective date of this Act. That   liability continues in effect as if this Act had not been enacted,   and the former law is continued in effect for the collection of   taxes due and for civil and criminal enforcement of the liability   for those taxes.          SECTION 4.  This Act takes effect January 1, 2026.