HB 5357

relating to the period for which land must be devoted to certain
uses to qualify for appraisal for ad valorem tax purposes as
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 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.