Texas HB239 modifies ad valorem tax appraisal for land under tick or screwworm quarantine.
Texas HB239 amends the appraisal process for ad valorem taxes on land subject to a quarantine by the Texas Animal Health Commission for ticks or screwworms. The bill allows for reappraisal of the land's value during the quarantine period, considering the infestation's impact. The appraised value cannot exceed the lesser of the land's market value or half of its original appraised value. The changes apply to land designated for agricultural use or open space, excluding wildlife management land. The bill takes effect January 1, 2026.
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