HB 639

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

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Positive
  • Neutral


Drew Springer


Robert Nichols

Bill Caption

Relating to the eligibility of land used as an ecological laboratory for appraisal for ad valorem tax purposes as qualified open-space land.

Fiscal Notes

Passage of the bill would limit ecological laboratory land from special open-space land appraisal to land that had been used in that manner for five of the preceding seven years, limiting the growth of new ecological laboratory land that would qualify for special openland appraisal. As a result, taxable property values could be increased and the related costs to the Foundation School Fund could be decreased through the operation of the school finance formulas.

Bill Analysis

HB 639 would add to the qualifications required for land that is used principally as an ecological laboratory by a public or private college to qualify for an open-space land appraisal. This would make it more difficult to qualify for such an appraisal. This would limit access to beneficial tax treatment that is only available to public or private colleges. 

Vote Recommendation Notes

Texas Action supports HB 639 for narrowing a special land appraisal that is only available to a particular favored class of landowners. This narrowing is in alignment with the principle of limited government.