The bill amends the Texas Tax Code to clarify the definition of "qualified open-space land" for ad valorem tax purposes, specifically regarding agricultural use. It introduces new language that requires chief appraisers to distinguish between various agricultural production methods, including organic and sustainable practices, and specifies that qualified open-space land includes all appurtenances to the land. Additionally, the bill expands the definition of "agricultural use" to include activities such as producing fruits and vegetables, floriculture, and raising bees, while also allowing for wildlife management to qualify as agricultural use regardless of previous land use.

Furthermore, the bill establishes guidelines for uncommon agricultural uses, which will be developed by the comptroller in consultation with relevant stakeholders. These guidelines will help determine the conditions under which multiple agricultural uses of a tract of land meet the required intensity for appraisal. The comptroller is also tasked with providing educational resources to assist chief appraisers in applying these guidelines. The new provisions will take effect on September 1, 2025, and will apply to tax years beginning on or after January 1, 2027.

Statutes affected:
Introduced: Tax Code 23.51 (Tax Code 23)