HB 1409

86(R) - 2019
House Ways & Means
Senate Property Tax
House Ways & Means
Senate Property Tax

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Trent Ashby
Ernest Bailes
Travis Clardy
Chris Paddie
James White


Jay Dean
Cody Harris
Dade Phelan


Robert Nichols

Bill Caption

Relating to the qualification of land for appraisal for ad valorem tax purposes as timber land or restricted-use timber land.

Fiscal Notes

Passage of the bill would permit some land to qualify for reduced timber-use appraisal that is currently ineligible. As a result, 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.

Bill Analysis

HB 1409 would prohibit chief appraisers from considering portions of land that are used for timber or forest product production, such as roads, right-of-ways, firebreaks, buffer areas, etc. from being considered in determining whether land qualifies as timberland for property tax purposes.

Vote Recommendation Notes

We do not support tax exemptions that are used to steer economic activity or benefit certain favored industries, businesses, or classes of people. However, this bill merely clarifies how certain existing exemptions are to be appraised. This bill does not appear to affect our liberty principles and we remain neutral. 

Organizations Supporting

Koch Companies
Texas Association of Manufacturers
Texas Farm Bureau
Texas Forestry Association
Texas Nursery & Landscape Association
Texas Oil and Gas Association
Texas Sheep and Goat Raisers Association