HB2025

HB2025 removes an extra tax-document requirement for recording subdivision and condominium plats after September 1 of a year. Previously, those filings needed a receipt showing current-year property taxes had been paid or a tax collector’s statement that those taxes had not yet been calculated. The bill deletes that requirement from both Property Code 12.002(e) and 82.051(f). It covers plats, replats and amended plats or replats—recorded maps used to describe the relevant subdivision or condominium. Final law, Sections 1–2.

Other tax-document requirements remain. Except for the statutory exceptions, the filing must still include an original tax certificate from each taxing unit with jurisdiction showing no delinquent property taxes on the real property. If a unit’s certificate does not cover the preceding year, a receipt showing that unit’s preceding-year taxes were paid is still required. The law removes a filing hurdle; it does not forgive current taxes, erase delinquent taxes or change the property’s tax rate. Final law.

The subdivision provision retains its exception for qualifying divisions of inherited property among multiple owners and its exception for property a taxing unit acquired for public use by condemnation or voluntary sale. The condominium provision retains its public-use acquisition exception; it does not contain the same inherited-property exception. Final law, Sections 1–2.

The change took effect September 1, 2025. It does not itself approve a subdivision, replace local plat-review requirements or eliminate all recording documents. Final law, Section 3.