TX HB4959

Eliminates the requirement that land must be devoted to agricultural use for a specified period (previously 5 of 7 years for open-space land, 3 years for designated agricultural use) to qualify for productivity-based appraisal for property tax purposes

Removes the "rollback tax" provisions that impose additional taxes when agricultural land is converted to non-agricultural use or sold, repealing Sections 23.46 and 23.55 of the Tax Code

Modifies wildlife management land eligibility by requiring land meet standards developed under Section 23.521 rather than previously qualifying as agricultural or timber land, and assigns wildlife management land to the "native pasture" appraisal category

Contains two alternative articles: Article 1 takes effect only if voters approve a related constitutional amendment removing these requirements; Article 2 (less extensive changes affecting only Subchapter D open-space land) takes effect if the constitutional amendment fails

Effective date is January 1, 2026, with provisions preserving existing rollback tax liability for changes of use that occurred before the effective date