bill easing the ag open-space appraisal history requirement

The text as introduced · 293 words

89R16225 JBD-D

By: Luther
H.B. No. 5357

A BILL TO BE ENTITLED

AN ACT

relating to the period for which land must be devoted to certain

uses to qualify for appraisal for ad valorem tax purposes as

qualified open-space land.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 23.51(1), Tax Code, is amended to read as

follows:

(1) "Qualified open-space land" means land that is

currently devoted principally to agricultural use to the degree of

intensity generally accepted in the area and that has been devoted

principally to agricultural use or to production of timber or

forest products for four [ five ] of the preceding seven years or land

that is used principally as an ecological laboratory by a public or

private college or university and that has been used principally in

that manner by a college or university for four [ five ] of the

preceding seven years. Qualified open-space land includes all

appurtenances to the land. For the purposes of this subdivision,

appurtenances to the land means private roads, dams, reservoirs,

water wells, canals, ditches, terraces, and other reshapings of the

soil, fences, and riparian water rights. Notwithstanding the

other provisions of this subdivision, land that is currently

devoted principally to wildlife management as defined by

Subdivision (7)(B) or (C) to the degree of intensity generally

accepted in the area qualifies for appraisal as qualified

open-space land under this subchapter regardless of the manner in

which the land was used in any preceding year.

SECTION 2. This Act applies only to the appraisal of land

for ad valorem tax purposes for a tax year that begins on or after

the effective date of this Act.

SECTION 3. This Act takes effect January 1, 2026.