Relating to the repeal of the additional ad valorem taxes imposed as a result of a change of use of certain land.

HB 1827 repeals specific provisions in Texas tax law that imposed additional property taxes when land changed use (e.g., from agricultural to residential). It directly affects landowners enrolled in special appraisal programs for open-space, timber, or agricultural land, clarifying that certain administrative actions (like waiving special appraisal) do not trigger these taxes. Key mechanisms include amending Tax Code sections to remove penalties for non-compliance with land-use agreements and streamlining notification rules for elderly landowners (65+). The bill simplifies tax compliance by eliminating redundant triggers for additional taxes tied to land use changes. This is a technical tax code revision, not a new policy.