Texas HB1244 modifies land appraisal rules for ad valorem taxes, allowing continued qualified open-space land status after transfer if used similarly.

Texas HB1244 amends the Tax Code to allow land to retain its qualified open-space land status for ad valorem tax purposes if transferred to a surviving spouse or if the new owner uses the land in the same way as the former owner. The new owner must file an application within one year of the transfer. If the appraisal is approved late, the owner faces a 10% penalty on the tax difference, except for certain late applications. This Act takes effect January 1, 2026.

Texas HB1244 modifies land appraisal rules for ad valorem taxes, allowing continued qualified open-space land status after transfer if used similarly.

Texas HB1244 amends the Tax Code to allow land to retain its qualified open-space land status for ad valorem tax purposes if transferred to a surviving spouse or if the new owner uses the land in the same way as the former owner. The new owner must file an application within one year of the transfer. If the appraisal is approved late, the owner faces a 10% penalty on the tax difference, except for certain late applications. This Act takes effect January 1, 2026.