Bill > HB239

This bill modifies Texas tax law to expand provisions related to land appraisal during quarantines established by the Texas Animal Health Commission (TAHC). Currently, the law allows for special tax treatment of agricultural lands under quarantine for tick eradication, and this bill extends those same provisions to include lands under quarantine for screwworm eradication. Specifically, the bill allows landowners to maintain their agricultural land designation and receive a potential tax reappraisal if their property is placed under a TAHC quarantine lasting at least 90 days due to ticks or screwworms. When such a quarantine occurs, landowners can request a reappraisal that takes into account the impact of the pest infestation, with the new appraised value not exceeding half of the original land value. The bill also requires landowners to notify the chief appraiser within 30 days of being designated as a tick or screwworm eradication area. These changes aim to provide tax relief and protection for agricultural landowners dealing with mandated livestock health quarantines. The bill will take effect on January 1, 2026, and does not retroactively affect taxes for previous years.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB239