Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.

Former owners gain property buyback rights

Former owners, heirs, and other successors gain a new way to buy back property taken through eminent domain. They qualify when the taking entity owes property taxes, received a tax bill, and leaves taxes unpaid for three years after their due date. This covers acquired property interests, including full ownership. After 18 months from acquisition, owners or successors can request tax information no more than once annually. The entity must report payment status, unpaid amounts, due dates, and whether it intends in good faith to pay. For undeveloped property acquired in full ownership, requests must come before the acquisition’s 10th anniversary. Within 180 days after finding someone eligible, the entity must send certified notice, with a return receipt requested. The notice must identify the property, explain its public-use status and unpaid-tax grounds, and describe the buyback right. Owners generally must state their intent to buy within 180 days of the postmark on that notice or an information response confirming eligibility. Those eligible because of unpaid taxes can state their intent earlier, without waiting for either document. After timely notice of intent, the entity must offer the property interest at the price it originally paid the owner. The buyback right expires 90 days after the offer. These rules apply only to condemnation petitions filed on or after September 1, 2025; earlier petitions follow prior law.