HB 83

Principle Criteria
neutral
Free Enterprise
neutral
Property Rights
neutral
Personal Responsibility
neutral
Limited Government
neutral
Individual Liberty
Digest
HB 83 repeals the imposition of rollback (or “additional”) property taxes that are assessed when land under special appraisal for agricultural, timber, or other open-space uses is changed to non-qualifying use. The repeal applies starting January 1, 2026, and is contingent on approval of a related constitutional amendment. The bill makes extensive conforming changes across the Tax Code.
Author (1)
Shelby Slawson
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