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 references to quarantines, thereby allowing for a more permanent classification of such quarantines. The bill specifies that land owners can maintain their agricultural use designation and request a reappraisal of their land's value during the quarantine period, which is defined as starting from the date the land is designated as a tick or screwworm eradication area until it is released from quarantine.

Additionally, the bill mandates that the chief appraiser must consider the impact of tick or screwworm infestations on land value during reappraisals. It establishes that the appraised value cannot exceed the lesser of the market value determined by other appraisal methods or half of the original appraised value for the current tax year. The changes are set to take effect on January 1, 2026, and do not affect any additional taxes imposed due to changes in land use prior to this date.

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