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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of land taken by condemnation for |
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appraisal for ad valorem tax purposes as qualified open-space land. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.56, Tax Code, is amended to read as |
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follows: |
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Sec. 23.56. LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE |
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LAND. Land is not eligible for appraisal as provided by this |
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subchapter if: |
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(1) the land is located inside the corporate limits of |
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an incorporated city or town, unless: |
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(A) the city or town is not providing the land |
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with governmental and proprietary services substantially |
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equivalent in standard and scope to those services it provides in |
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other parts of the city or town with similar topography, land |
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utilization, and population density; |
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(B) the land has been devoted principally to |
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agricultural use continuously for the preceding five years; or |
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(C) the land: |
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(i) has been devoted principally to |
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agricultural use or to production of timber or forest products |
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continuously for the preceding five years; and |
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(ii) is used for wildlife management; |
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(2) the land is owned by an individual who is a |
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nonresident alien or by a foreign government if that individual or |
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government is required by federal law or by rule adopted pursuant to |
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federal law to register his ownership or acquisition of that |
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property; [or] |
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(3) the land is owned by a corporation, partnership, |
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trust, or other legal entity if the entity is required by federal |
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law or by rule adopted pursuant to federal law to register its |
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ownership or acquisition of that land and a nonresident alien or a |
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foreign government or any combination of nonresident aliens and |
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foreign governments own a majority interest in the entity; or |
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(4) the land is owned by an entity other than the state |
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or a political subdivision of the state that acquired the land by |
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condemnation. |
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SECTION 2. The change in law made by this Act applies only |
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to the appraisal of land for ad valorem tax purposes for a tax year |
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that begins on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2025. |