TX SB1481

Explicitly includes hydroponic farming as a qualifying method for producing farm or ranch products eligible for agricultural property tax exemptions on implements of husbandry

Expands the definition of "agriculture" for open-space land valuation purposes to include hydroponic farming alongside traditional plant and animal production

Adds hydroponic farming to the list of qualifying "agricultural uses" for open-space land appraisal, joining activities like crop cultivation, livestock raising, beekeeping, and wildlife management

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

Takes effect January 1, 2026