Texas HB3930 amends the Tax Code to include land used for raising or keeping exotic animals as qualified open-space land for ad valorem tax purposes.
Texas HB3930 amends the Tax Code to redefine "qualified open-space land" to include land used for raising or keeping exotic animals. This change applies to the appraisal of land for ad valorem tax purposes beginning on or after the effective date of the Act, which is January 1, 2026. Qualified open-space land includes land used for agricultural purposes, wildlife management, or as an ecological laboratory by a college or university.
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