HB 97

86(R) - 2019
House Ways & Means
House Ways & Means

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Eddie Rodriguez
Jim Murphy

Bill Caption

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

Fiscal Notes

Estimated Two-year Net Impact to General Revenue Related Funds for HB97, As Introduced: a negative impact of ($150,000) through the biennium ending August 31, 2021 for Comptroller administrative costs. Additionally, the bill's proposed changes to the definitions of qualified open space land and agricultural use would have a negative impact of ($29,529,000) beginning in fiscal year 2023.

The bill would make no appropriation but could provide the legal basis for an appropriation of funds to implement the provisions of the bill.

Bill Analysis

HB 97 makes a variety of changes to the eligibility of certain agricultural land to qualify as open-space land for the purposes of appraisal for ad valorem taxation. The bill would require the Comptroller to devise guidelines in association with the Texas A&M AgriLife extension service and citizen representatives to determine qualifying criteria for small parcels of land used for certain agricultural purposes to qualify for the open-space property tax exemption. The bill would also charge a chief appraiser with determining the degree of intensity required for various production methods to meet eligibility requirements.

Vote Recommendation Notes

Texas Action remains neutral on this legislation which does not appear to affect our liberty principles. While we generally oppose specialty tax exemptions, this bill appears mostly to clarify rules for eligibility and ensure that small parcels of land used for agricultural purposes may be treated similarly for tax purposes as larger parcels.