HB 777

85(R) - 2017
House Ways & Means
Senate Finance
House Ways & Means
Senate Finance
Property taxes

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Trent Ashby


Robert Nichols

Bill Caption

Relating to the eligibility of land owned by certain members of the armed services of the United States for appraisal for ad valorem tax purposes as qualified open-space land.  

Fiscal Notes

From the Legislative Budget Board: taxable property values could be reduced and the related costs to the Foundation School Fund could be increased through the operation of the school finance formulas to the extent that property owners retain their open-space appraisal.

Bill Analysis

HB 777 would allow land owned by a member of the armed services to stay eligible for appraisal as open space land if the owner is deployed or stationed outside the state and intends the land to be used for agriculture upon their return. The owner of the land must notify the appraisal office of this situation.

Vote Recommendation Notes

This is a procedural bill that updates the appraisal process of land owned by deployed military members and does not appear to have a connection to our liberty principles. We remain neutral. That said, we agree with the policy that a person's property should not be tax-disadvantaged merely as a condition of the person's service connected deployment.

Organizations Supporting

Texas Association of Business