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TX HB2930
Bill
Status
2/18/2025
Primary Sponsor
Brent Money
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AI Summary
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Requires chief appraisers to distinguish between intensity requirements for various agricultural production methods, including organic, sustainable, pastured poultry, rotational grazing, and other uncommon production methods when evaluating land for open-space appraisal
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Explicitly adds "producing fruits and vegetables" to the statutory definition of agricultural use for property tax purposes
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Directs the comptroller to develop guidelines, in consultation with Texas A&M AgriLife Extension Service, appraisal district representatives, and producers, for determining when multiple agricultural uses on a single tract meet the required intensity standards
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Creates specific guidelines for land under 10 acres used for fruits, vegetables, poultry, hogs, sheep, or goats, though such small-acreage parcels qualifying under these guidelines cannot later convert to wildlife management appraisal
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Requires the comptroller to distribute guidelines to all appraisal districts by September 1, 2026, with the new provisions applying to tax years beginning January 1, 2027 or later
Legislative Description
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.
Taxation
Last Action
Referred to s/c on Property Tax Appraisals by Speaker
3/19/2025