Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HB 3930 amends the Tax Code to expand the eligibility criteria for land to qualify for open-space land appraisal for ad valorem tax purposes. Currently, land qualifies if it is primarily used for agricultural production, timber production, or wildlife management. This bill adds land that is primarily used for raising or keeping exotic animals as a qualifying category. Under the bill, such land would be eligible for appraisal as open-space land, provided it meets the degree of intensity generally accepted in the area, regardless of how the land was used in prior years. The new eligibility would apply to ad valorem tax years beginning on or after January 1, 2026.
Author
Wesley Virdell