Texas HB3710 amends the Tax Code to address the effect of tax certificates on property transfers, particularly when the certificate erroneously.

Texas HB3710 amends Section 31.08 of the Tax Code to clarify the effect of tax certificates on property transfers. If a tax certificate erroneously indicates no delinquent taxes, penalties, or interest are due, the tax lien is extinguished, and the purchaser is absolved of liability for those taxes. However, the original taxpayer remains liable. This change applies to certificates issued after the Act's effective date of September 1, 2025, and to transfers between related parties or employer-employee relationships.

Texas HB3710 amends the Tax Code to address the effect of tax certificates on property transfers, particularly when the certificate erroneously.

Texas HB3710 amends Section 31.08 of the Tax Code to clarify the effect of tax certificates on property transfers. If a tax certificate erroneously indicates no delinquent taxes, penalties, or interest are due, the tax lien is extinguished, and the purchaser is absolved of liability for those taxes. However, the original taxpayer remains liable. This change applies to certificates issued after the Act's effective date of September 1, 2025, and to transfers between related parties or employer-employee relationships.