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HB 83

Relating to the repeal of the additional ad valorem taxes imposed as a result of a change of use of certain land.

89th Legislature, 2nd Called Session (2025) Introduced by Shelby Slawson

HB 83 repeals additional property taxes imposed when certain Texas land changes use, reducing county revenue but easing conversion barriers for affected property owners.

Referred to Ways & Means
#citygovernment--landuse&zoning(i0064) #countygovernment--landuse&zoning(i0098) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-taxrate(i0794)
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WeVote Research Nonpartisan
Bill Summary · HB 83

Legislative bill overview

HB 83 proposes to repeal additional ad valorem (property) taxes that are imposed when certain land changes its designated use. In Texas, when agricultural or open-space land is converted to other uses, property owners typically face a "rollback tax" that recaptures tax breaks previously received. This bill would eliminate that recapture mechanism for specified categories of land.

Why is this important

Property tax rollback taxes can create significant financial barriers to land-use changes, affecting property owners' ability to develop, sell, or repurpose their land. This directly impacts rural landowners, developers, and local government revenue streams, as counties depend on rollback taxes to recover foregone tax revenue. The outcome influences housing development feasibility, agricultural land preservation policies, and local budget stability.

Potential points of contention

  • Revenue impact on local governments: Repealing rollback taxes reduces county tax revenue without specifying replacement funding sources, potentially forcing cuts to services or raising other taxes
  • Agricultural preservation conflicts: While helping landowners, this may undermine efforts to preserve agricultural land by removing financial disincentives to conversion
  • Selective applicability: The bill's reference to "certain land" suggests targeted exemptions, raising questions about which properties qualify and whether this creates inequitable treatment among landowners

Compiled from official sources — confirm details with the bill’s official record.

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