Bill
HB 1244
Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land following a transfer to a person who uses the land in materially the same way as the former owner and to late applications for such appraisal filed by the new owner of the land.
89th Legislature (2025)
Introduced by Paul Bettencourt and 3 co-sponsors
Texas law now allows transferred open-space land to keep reduced tax appraisal if new owner uses it similarly, with late-application options available.
Effective on 1/1/26
#agriculture(i0020)
#open-spaceland(s0378)
#taxation--property-appraisals&appraisaldistricts(i0792)
#taxation--property-exemptions(i0793)