TX HB1827

Repeals "rollback taxes" (additional ad valorem taxes) that are currently imposed when land receiving special agricultural, timber, recreational, or restricted-use appraisals is converted to a different use

Eliminates Tax Code Sections 23.55, 23.76, 23.86, 23.96, and 23.9807, which authorize additional taxes on open-space land, timber land, recreational/park/scenic land, public access airport property, and land used for oil/gas operations when the land's qualifying use changes

Retains the requirement for chief appraisers to record both market value and appraised value for qualified open-space and timber land, but removes references to using these values for calculating additional taxes

Preserves liability for rollback taxes that were triggered by a change in land use occurring before the law's effective date

Takes effect January 1, 2026