Texas 2025 - 89th Regular

Texas House Bill HB2930 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R4552 CS-D
2	2	By: Money H.B. No. 2930
3	3
4	4
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the eligibility of land for appraisal for ad valorem tax
10	10	purposes as qualified open-space land.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Sections 23.51(1) and (2), Tax Code, are amended
13	13	to read as follows:
14	14	(1) "Qualified open-space land" means land that is
15	15	currently devoted principally to agricultural use to the degree of
16	16	intensity generally accepted in the area and that has been devoted
17	17	principally to agricultural use or to production of timber or
18	18	forest products for five of the preceding seven years or land that
19	19	is used principally as an ecological laboratory by a public or
20	20	private college or university and that has been used principally in
21	21	that manner by a college or university for five of the preceding
22	22	seven years. A chief appraiser shall distinguish between the
23	23	degree of intensity required for various agricultural production
24	24	methods, including organic, sustainable, pastured poultry,
25	25	rotational grazing, and other uncommon production methods or
26	26	systems. Qualified open-space land includes all appurtenances to
27	27	the land. For the purposes of this subdivision, appurtenances to
28	28	the land means private roads, dams, reservoirs, water wells,
29	29	canals, ditches, terraces, and other reshapings of the soil,
30	30	fences, and riparian water rights. Notwithstanding the other
31	31	provisions of this subdivision, land that is currently devoted
32	32	principally to wildlife management as defined by Subdivision (7)(B)
33	33	or (C) to the degree of intensity generally accepted in the area
34	34	qualifies for appraisal as qualified open-space land under this
35	35	subchapter regardless of the manner in which the land was used in
36	36	any preceding year.
37	37	(2) "Agricultural use" includes but is not limited to
38	38	the following activities: cultivating the soil, producing crops
39	39	for human food, animal feed, or planting seed or for the production
40	40	of fibers; producing fruits and vegetables; floriculture,
41	41	viticulture, and horticulture; raising or keeping livestock;
42	42	raising or keeping exotic animals for the production of human food
43	43	or of fiber, leather, pelts, or other tangible products having a
44	44	commercial value; planting cover crops or leaving land idle for the
45	45	purpose of participating in a governmental program, provided the
46	46	land is not used for residential purposes or a purpose inconsistent
47	47	with agricultural use; and planting cover crops or leaving land
48	48	idle in conjunction with normal crop or livestock rotation
49	49	procedure. The term also includes the use of land to produce or
50	50	harvest logs and posts for the use in constructing or repairing
51	51	fences, pens, barns, or other agricultural improvements on adjacent
52	52	qualified open-space land having the same owner and devoted to a
53	53	different agricultural use. The term also includes the use of land
54	54	for wildlife management. The term also includes the use of land to
55	55	raise or keep bees for pollination or for the production of human
56	56	food or other tangible products having a commercial value, provided
57	57	that the land used is not less than 5 or more than 20 acres.
58	58	SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by
59	59	adding Section 23.5215 to read as follows:
60	60	Sec. 23.5215. GUIDELINES FOR UNCOMMON AGRICULTURAL USES.
61	61	(a) The comptroller, in consultation with the Texas A&M AgriLife
62	62	Extension Service, individuals selected by the comptroller who
63	63	represent appraisal districts, and individuals selected by the
64	64	comptroller who represent affected producers, shall develop
65	65	guidelines for determining under what conditions the cumulative
66	66	effect of multiple agricultural uses of a tract of land meets the
67	67	degree of intensity generally accepted in the area.
68	68	(b) The comptroller, in consultation with the Texas A&M
69	69	AgriLife Extension Service, individuals selected by the
70	70	comptroller who represent appraisal districts, and individuals
71	71	selected by the comptroller who represent small-scale producers,
72	72	shall develop guidelines for determining under what conditions land
73	73	under 10 acres in size used for the production of fruits,
74	74	vegetables, poultry, hogs, sheep, or goats qualifies for appraisal
75	75	under this subchapter. The guidelines must provide that land under
76	76	10 acres in size that qualifies for appraisal under this subchapter
77	77	solely on the basis of the guidelines developed under this section
78	78	may not subsequently qualify under Section 23.51(7) for appraisal
79	79	under this subchapter if the owner changes the use of the land to
80	80	wildlife management.
81	81	(c) The guidelines developed under this section may include
82	82	recordkeeping requirements consistent with normal practices of
83	83	agricultural operations.
84	84	(d) The comptroller in developing guidelines under this
85	85	section may consider the following factors:
86	86	(1) the financial investment of a producer in an
87	87	agricultural use of a tract of land;
88	88	(2) the degree of active management of a producer in
89	89	the agricultural use of a tract of land;
90	90	(3) the percentage of a tract of land used by a
91	91	producer for agricultural uses; and
92	92	(4) any other factor the comptroller considers
93	93	appropriate.
94	94	(e) The comptroller, in cooperation with appraisal
95	95	districts, shall provide educational resources to chief appraisers
96	96	to assist with the appraisal of land using the guidelines developed
97	97	under this section and of land using an uncommon production method,
98	98	such as organic production, sustainable production, and pastured
99	99	poultry.
100	100	SECTION 3. Not later than September 1, 2026, the
101	101	comptroller shall distribute the guidelines required by Section
102	102	23.5215, Tax Code, as added by this Act, to each appraisal district.
103	103	SECTION 4. This Act applies only to the appraisal of land
104	104	for ad valorem tax purposes for a tax year that begins on or after
105	105	January 1, 2027.
106	106	SECTION 5. This Act takes effect September 1, 2025.