HB5357 - Relating to the period for which land must be devoted to certain uses to qualify for appraisal for ad valorem tax purposes as qualified open-space land.

  89R16225 JBD-D     By: Luther H.B. No. 5357       A BILL TO BE ENTITLED   AN ACT   relating to the period for which land must be devoted to certain   uses to qualify 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 23.51(1), Tax Code, is amended to read as   follows:                (1)  "Qualified open-space land" means land that is   currently devoted principally to agricultural use to the degree of   intensity generally accepted in the area and that has been devoted   principally to agricultural use or to production of timber or   forest products for four [ five ] of the preceding seven years or land   that is used principally as an ecological laboratory by a public or   private college or university and that has been used principally in   that manner by a college or university for four [ five ] of the   preceding seven years.  Qualified open-space land includes all   appurtenances to the land.  For the purposes of this subdivision,   appurtenances to the land means private roads, dams, reservoirs,   water wells, canals, ditches, terraces, and other reshapings of the   soil, fences, and riparian water rights.  Notwithstanding the   other provisions of this subdivision, land that is currently   devoted principally to wildlife management as defined by   Subdivision (7)(B) or (C) to the degree of intensity generally   accepted in the area qualifies for appraisal as qualified   open-space land under this subchapter regardless of the manner in   which the land was used in any preceding year.          SECTION 2.  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 January 1, 2026.