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HB 1827

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

89th Legislature (2025) Introduced by Shelby Slawson

Bill repeals additional property taxes triggered by land use changes, reducing conversion costs but potentially decreasing local government revenues.

Left pending in committee
#agriculture(i0020) #open-spaceland(s0378) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)
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Bill Summary · HB 1827

Legislative bill overview

HB 1827 proposes repealing additional ad valorem (property) taxes that are imposed when certain land changes its use classification in Texas. This would eliminate "rollback taxes" or similar penalties that property owners currently face when converting land from one use category (such as agricultural) to another (such as commercial or residential), effectively reducing the tax burden associated with such conversions.

Why is this important

Property use changes trigger significant tax increases in many Texas jurisdictions, which can financially burden landowners and potentially discourage development or land repurposing. Repealing this tax would lower barriers to land conversion and could affect local government revenue streams that depend on these additional assessments, making it consequential for both property owners and municipal budgets.

Potential points of contention

  • Local revenue impact: Eliminating additional taxes could reduce funding for schools, counties, and other local services that rely on property tax revenue from use-change assessments
  • Fairness concerns: May benefit large developers and commercial interests disproportionately while potentially shifting tax burden to other property owners or reducing public services
  • Agricultural land preservation: Could undermine incentives to keep land in agricultural use, potentially accelerating conversion of productive farmland to urban development

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

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