TX SB2168

Requires chief appraisers to distinguish between the degree of intensity required for various agricultural production methods, including organic, sustainable, pastured poultry, rotational grazing, and other uncommon production methods when determining land eligibility for open-space appraisal

Explicitly adds "producing fruits and vegetables" to the statutory definition of agricultural use for property tax purposes

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

Creates separate guidelines for land under 10 acres used for fruit, vegetable, poultry, hog, sheep, or goat production, with a restriction that land qualifying solely under these small-acreage guidelines cannot later convert to wildlife management appraisal

Requires the comptroller to distribute guidelines to appraisal districts by September 1, 2026, with the new provisions applying to tax years beginning on or after January 1, 2027