The bill amends the Texas Tax Code to address the appraisal of land designated for agricultural use that is subject to a quarantine established by the Texas Animal Health Commission for ticks or screwworms. Key changes include the removal of the term "temporary" from various sections, indicating that the quarantine can be ongoing rather than limited in duration. The bill specifies that land owners are entitled to a reappraisal of their land if it is under quarantine for at least 90 days, and the appraised value must consider the impact of tick or screwworm infestations.

Additionally, the bill outlines the process for notifying the chief appraiser when land is designated as a tick or screwworm eradication area, ensuring that land owners maintain their eligibility for agricultural appraisal during the quarantine period. The changes aim to provide clarity and support for landowners affected by these quarantines, allowing them to manage their tax obligations more effectively. The bill is set to take effect on January 1, 2026.

Statutes affected:
Introduced: Tax Code 23.426, Tax Code 23.48, Tax Code 23.526, Tax Code 23.60 (Tax Code 23)