Bill > HB4959

This bill modifies various provisions related to agricultural and open-space land appraisal for property tax purposes in Texas. The bill updates eligibility requirements for land to be appraised based on its agricultural or open-space use, removing previous restrictions about the length of time land must have been used for agriculture. It simplifies the language around wildlife management and agricultural land designation, making it easier for landowners to qualify for special appraisal. The bill eliminates some additional tax provisions related to changes in land use and removes specific references to certain sections of tax code that previously governed land appraisal. Notably, the bill's implementation is contingent on a constitutional amendment being approved by voters, which would repeal existing requirements about land use duration for agricultural appraisal. The changes aim to streamline the process for landowners seeking agricultural or open-space land appraisal while maintaining the core intent of providing tax benefits for lands used for agricultural or conservation purposes. The bill is set to take effect on January 1, 2026, with specific conditions tied to the potential constitutional amendment's approval.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4959