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TX HB3930
Bill
Status
3/6/2025
Primary Sponsor
Wesley Virdell
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AI Summary
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Amends Section 23.51(1) of the Texas Tax Code to expand the definition of "qualified open-space land" eligible for agricultural appraisal for property tax purposes
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Allows land currently devoted principally to raising or keeping exotic animals to qualify for open-space land appraisal, regardless of how the land was used in any preceding year
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Eliminates the standard requirement that land must have been used for agricultural purposes for five of the preceding seven years when the land is used for exotic animal operations
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Requires exotic animal operations to meet the "degree of intensity generally accepted in the area" to qualify for the special appraisal
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Takes effect January 1, 2026, and applies only to ad valorem tax appraisals for tax years beginning on or after that date
Legislative Description
Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for raising or keeping exotic animals.
Taxation
Last Action
Referred to s/c on Property Tax Appraisals by Speaker
3/27/2025