Texas HB4759 amends tax code to include hydroponic farming as an agricultural use for ad valorem tax purposes.

Texas HB4759 amends the state tax code to include hydroponic farming as an agricultural use for ad valorem tax purposes. This bill modifies definitions and provisions to ensure that land and equipment used for hydroponic farming are treated similarly to other agricultural activities. The changes apply to ad valorem taxes imposed for tax years beginning on or after the effective date of the act, which is January 1, 2026.

Texas HB4759 amends tax code to include hydroponic farming as an agricultural use for ad valorem tax purposes.

Texas HB4759 amends the state tax code to include hydroponic farming as an agricultural use for ad valorem tax purposes. This bill modifies definitions and provisions to ensure that land and equipment used for hydroponic farming are treated similarly to other agricultural activities. The changes apply to ad valorem taxes imposed for tax years beginning on or after the effective date of the act, which is January 1, 2026.