HB546 - Relating to the eligibility of land taken by condemnation for appraisal for ad valorem tax purposes as qualified open-space land.

  89R1254 LHC-D     By: Bell of Montgomery H.B. No. 546       A BILL TO BE ENTITLED   AN ACT   relating to the eligibility of land taken by condemnation for   appraisal for ad valorem tax purposes as qualified open-space land.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 23.56, Tax Code, is amended to read as   follows:          Sec. 23.56.  LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE   LAND.  Land is not eligible for appraisal as provided by this   subchapter if:                (1)  the land is located inside the corporate limits of   an incorporated city or town, unless:                      (A)  the city or town is not providing the land   with governmental and proprietary services substantially   equivalent in standard and scope to those services it provides in   other parts of the city or town with similar topography, land   utilization, and population density;                      (B)  the land has been devoted principally to   agricultural use continuously for the preceding five years; or                      (C)  the land:                            (i)  has been devoted principally to   agricultural use or to production of timber or forest products   continuously for the preceding five years; and                            (ii)  is used for wildlife management;                (2)  the land is owned by an individual who is a   nonresident alien or by a foreign government if that individual or   government is required by federal law or by rule adopted pursuant to   federal law to register his ownership or acquisition of that   property; [ or ]                (3)  the land is owned by a corporation, partnership,   trust, or other legal entity if the entity is required by federal   law or by rule adopted pursuant to federal law to register its   ownership or acquisition of that land and a nonresident alien or a   foreign government or any combination of nonresident aliens and   foreign governments own a majority interest in the entity ; or                 (4)     the land is owned by an entity other than the state   or a political subdivision of the state that acquired the land by   condemnation .          SECTION 2.  The change in law made by this Act applies only   to the appraisal of land for ad valorem tax purposes for a tax year   that begins on or after the effective date of this Act.          SECTION 3.  This Act takes effect September 1, 2025.