SB 2168 modifies the eligibility criteria for land to be appraised as qualified open-space land for property tax purposes. It adds provisions recognizing alternative agricultural production methods, including organic farming, pastured poultry, and rotational grazing. The bill also mandates the development of guidelines for determining the intensity of agricultural use for small-scale farms under 10 acres. The Texas Comptroller, in collaboration with Texas A&M AgriLife Extension and other stakeholders, will establish these guidelines by September 1, 2026. The law applies to tax years beginning on or after January 1, 2027.