LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION April 2, 2025 TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB546 by Bell, Cecil (Relating to the eligibility of land taken by condemnation for appraisal for ad valorem tax purposes as qualified open-space land.), As Introduced No fiscal implication to the State is anticipated. The bill would classify land owned by an entity other than the state or a political subdivision of the state that acquired the land by condemnation as ineligible for appraisal as open space land. Local Government ImpactNo significant fiscal implication to units of local government is anticipated. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, KK, SD, BRI LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION April 2, 2025 TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB546 by Bell, Cecil (Relating to the eligibility of land taken by condemnation for appraisal for ad valorem tax purposes as qualified open-space land.), As Introduced TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB546 by Bell, Cecil (Relating to the eligibility of land taken by condemnation for appraisal for ad valorem tax purposes as qualified open-space land.), As Introduced Honorable Morgan Meyer, Chair, House Committee on Ways & Means Honorable Morgan Meyer, Chair, House Committee on Ways & Means Jerry McGinty, Director, Legislative Budget Board Jerry McGinty, Director, Legislative Budget Board HB546 by Bell, Cecil (Relating to the eligibility of land taken by condemnation for appraisal for ad valorem tax purposes as qualified open-space land.), As Introduced HB546 by Bell, Cecil (Relating to the eligibility of land taken by condemnation for appraisal for ad valorem tax purposes as qualified open-space land.), As Introduced No fiscal implication to the State is anticipated. No fiscal implication to the State is anticipated. The bill would classify land owned by an entity other than the state or a political subdivision of the state that acquired the land by condemnation as ineligible for appraisal as open space land. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies: b > td > 304 Comptroller of Public Accounts 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, KK, SD, BRI JMc, KK, SD, BRI