HB 3930

relating to the eligibility of land for appraisal for ad valorem tax
purposes as qualified open-space land on the basis of its use for
raising or keeping exotic animals.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 23.51(1), Tax Code, is amended to read as
(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 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 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.  In addition, notwithstanding the other
provisions of this subdivision, land that is currently devoted
principally to raising or keeping exotic animals as provided by
Subdivision (2) 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
SECTION 2.  This Act applies only to the appraisal of land
for an ad valorem tax year beginning on or after the effective date
SECTION 3.  This Act takes effect January 1, 2026.