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TexasHB 124489th Legislature Regular SessionHouseWALLET

Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land following a transfer to a person who uses the land in materially the same way as the former owner and to late applications for such appraisal filed by the new owner of the land.

Sponsored By: Paul Bettencourt (Republican), Ryan Guillen

Signed by Governor

AgricultureTaxation--Property-Appraisals & Appraisal DistrictsTaxation--Property-ExemptionsOPEN-SPACE LAND

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

New landowners can keep open-space tax breaks

Beginning January 1, 2026, Texas land with the prior year's open-space appraisal can keep that treatment after qualifying transfers. Transfers qualify when the new owner is the former owner's surviving spouse, or continues materially the same use with the same people overseeing or carrying it out as in the prior tax year. New owners meeting those prior-year appraisal, same-use, and same-people tests can also seek review of a late application. They must file by the later of that tax year's tax delinquency date or one year after the transfer. Approved applications under this new late-filing rule avoid the usual penalty: 10% of the difference between market-value taxes and open-space taxes.

Sponsors & Cosponsors

Sponsors

  • Paul Bettencourt

    Republican • Senate

  • Ryan Guillen

    House

Cosponsors

  • Will Metcalf

    House

  • Penny Morales Shaw

    House

Roll Call Votes

All Roll Calls

Yes: 451 • No: 3

Senate vote • 5/9/2025

Record vote

Yes: 0 • No: 0

Senate vote • 5/9/2025

Record vote

Yes: 0 • No: 0

House vote • 4/29/2025

Record vote

Yes: 145 • No: 0

House vote • 4/28/2025

Record vote

Yes: 141 • No: 3

House vote • 4/28/2025

Record vote

Yes: 145 • No: 0

House vote • Unknown

Committee vote: Ways & Means

Yes: 13 • No: 0

Senate vote • Unknown

Committee vote: Local Government

Yes: 7 • No: 0

Actions Timeline

  1. Effective on 1/1/26

    5/24/2025House

  2. Signed by the Governor

    5/24/2025House

  3. Sent to the Governor

    5/13/2025House

  4. Signed in the Senate

    5/12/2025Senate

  5. Signed in the House

    5/12/2025House

  6. Reported enrolled

    5/10/2025House

  7. Senate passage reported

    5/9/2025House

  8. Record vote

    5/9/2025Senate

  9. Passed

    5/9/2025Senate

  10. Read 3rd time

    5/9/2025Senate

  11. Record vote

    5/9/2025Senate

  12. Three day rule suspended

    5/9/2025Senate

  13. Vote recorded in Journal

    5/9/2025Senate

  14. Read 2nd time & passed to 3rd reading

    5/9/2025Senate

  15. Rules suspended-Regular order of business

    5/9/2025Senate

  16. Rules suspended-Intent Calendar

    5/9/2025Senate

  17. Committee report printed and distributed

    5/6/2025Senate

  18. Recommended for local & uncontested calendar

    5/6/2025Senate

  19. Reported favorably w/o amendments

    5/6/2025Senate

  20. Vote taken in committee

    5/5/2025Senate

  21. Considered in public hearing

    5/5/2025Senate

  22. Scheduled for public hearing on . . .

    5/5/2025Senate

  23. Referred to Local Government

    4/30/2025Senate

  24. Read first time

    4/30/2025Senate

  25. Received from the House

    4/29/2025Senate

Bill Text

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