SB 1546
farm land keeps its ag appraisal after eminent domain
Died in committee
Verdict: No flags
Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
relating to the appraisal for ad valorem tax purposes of certain land on the basis of the land's productivity value when a portion of the land is taken for a right-of-way through an exercise of the power of eminent domain.
Caption from analyzed text · version I.
Summary
Lose a strip to a right-of-way, keep the lower tax value.
The bill says farm and ranch land keeps its lower agricultural tax appraisal when the government takes part of it by eminent domain for a right-of-way, as long as the rest still qualifies. It touches landowners with agricultural or open-space appraisal whose land is cut by condemned roads, pipelines or similar rights-of-way, and the appraisal districts that value that land. The current rule protects only rights-of-way under 200 feet wide, so wider takings will no longer trigger loss of the special appraisal or a rollback tax, starting with the 2026 tax year.
Labels
Labels: NEVER GOT A HEARING. Filed Feb 21, 2025 and referred to the Senate Local Government committee. No public hearing. The bill died.
Receipt
The receipt
89R-SB1546 · 2025-02-21
SOLD BY
ITEM
relating to the appraisal for ad valorem tax purposes of certain land on the basis of the land's productivity value when a portion of the land is taken for a right-of-way through an exercise of the power of eminent domain.
WHAT IT DOES
Lose a strip to a right-of-way, keep the lower tax value.
The bill says farm and ranch land keeps its lower agricultural tax appraisal when the government takes part of it by eminent domain for a right-of-way, as long as the rest still qualifies. It touches landowners with agricultural or open-space appraisal whose land is cut by condemned roads, pipelines or similar rights-of-way, and the appraisal districts that value that land. The current rule protects only rights-of-way under 200 feet wide, so wider takings will no longer trigger loss of the special appraisal or a rollback tax, starting with the 2026 tax year.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal note in the loaded record.
HISTORY
- Received by the Secretary of the Senate
- Filed
- Read first time
- Referred to Local Government
FILED UNDER
No verified beat found.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
Not tied to this bill.
Sources
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Jul 1, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Texans for Lawsuit Reform PAC$60,000.00
Texans for Lawsuit Reform PAC
$60,000.00
- Cash
- $60,000.00
- Paid by others
- $0.00
- Total
- $60,000.00
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Nov 13, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100983698, 101007598, 101030579, 101072377.
Ryan Texas PAC$35,000.00
Ryan Texas PAC
$35,000.00
- Cash
- $35,000.00
- Paid by others
- $0.00
- Total
- $35,000.00
Also funds 25 other sitting lawmakers.
Derived recipient stock · Sep 23, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Dec 13, 2024 to Mar 12, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100983698, 101057700.
Fort Stockton Holdings LP$25,000.00
Fort Stockton Holdings LP
$25,000.00
- Cash
- $25,000.00
- Paid by others
- $0.00
- Total
- $25,000.00
Also funds 0 other sitting lawmakers.
Derived recipient stock · on Nov 23, 2024. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · on Nov 23, 2024. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100983698.
Missing data does not establish zero giving. Display amounts are rounded.
Texans for Lawsuit Reform PAC
$60,000.00
- Cash
- $60,000.00
- Paid by others
- $0.00
- Total
- $60,000.00
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Nov 13, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100983698, 101007598, 101030579, 101072377.
Ryan Texas PAC
$35,000.00
- Cash
- $35,000.00
- Paid by others
- $0.00
- Total
- $35,000.00
Also funds 25 other sitting lawmakers.
Derived recipient stock · Sep 23, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Dec 13, 2024 to Mar 12, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100983698, 101057700.
Fort Stockton Holdings LP
$25,000.00
- Cash
- $25,000.00
- Paid by others
- $0.00
- Total
- $25,000.00
Also funds 0 other sitting lawmakers.
Derived recipient stock · on Nov 23, 2024. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Sources
Derived itemized flow · on Nov 23, 2024. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 100983698.
Votes
No floor vote loaded for this bill.
Fiscal
No fiscal note in the loaded record.
How this was graded
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Sources
Texas Senate · Filed Feb 21, 2025
03/06/2025 S Referred to Local Government
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 6:51 AM CDT. Grades, charges, quotes and corrections follow the published record.
Senate committee · Local Government · Final status: Died in committee
Subjects
Agriculture
Property Interests--Eminent Domain
Taxation--Property-Appraisals & Appraisal Districts
Taxation--Property-Exemptions
Text
The text as introduced · 366 words
89R5678 CS-D By: Perry S.B. No. 1546 A BILL TO BE ENTITLED AN ACT relating to the appraisal for ad valorem tax purposes of certain land on the basis of the land's productivity value when a portion of the land is taken for a right-of-way through an exercise of the power of eminent domain. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter C, Chapter 23, Tax Code, is amended by adding Section 23.424 to read as follows: Sec. 23.424. ELIGIBILITY OF LAND SUBJECT TO RIGHT-OF-WAY. A designation of land for agricultural use under this subchapter does not end if: (1) a portion of the land is taken through the exercise of the power of eminent domain for use as a right-of-way; and (2) the portion of the land not taken through the exercise of the power of eminent domain, regardless of the size of that portion, otherwise qualifies for the designation. SECTION 2. Section 23.46(e-1), Tax Code, is amended to read as follows: (e-1) A portion of a parcel of land is not diverted to nonagricultural use for purposes of Subsection (c) because the portion is subject to a right-of-way [ that is less than 200 feet wide and ] that was taken by condemnation if the remainder of the parcel of land qualifies for appraisal under this subchapter. SECTION 3. Subchapter D, Chapter 23, Tax Code, is amended by adding Section 23.527 to read as follows: Sec. 23.527. QUALIFICATION OF LAND SUBJECT TO RIGHT-OF-WAY. The eligibility of land for appraisal under this subchapter does not end if: (1) a portion of the land is taken through the exercise of the power of eminent domain for use as a right-of-way; and (2) the portion of the land not taken through the exercise of the power of eminent domain, regardless of the size of that portion, otherwise qualifies for appraisal under this subchapter. SECTION 4. The changes in law made by this Act apply only to the appraisal of land for ad valorem tax purposes for an ad valorem tax year that begins on or after the effective date of this Act. SECTION 5. This Act takes effect January 1, 2026.