TX HB4759

Expands the definition of "agriculture" and "agricultural use" in the Texas Tax Code to explicitly include hydroponic farming, allowing such operations to qualify for agricultural property tax treatment

Clarifies that farm or ranch products eligible for property tax exemptions may be produced through hydroponic farming methods

Enables land used for hydroponic farming to qualify for open-space agricultural appraisal, which typically results in lower property tax valuations

Applies only to ad valorem (property) taxes for tax years beginning on or after the effective date

Takes effect January 1, 2026