Texas HB5357 amends the definition of qualified open-space land for ad valorem tax purposes.

Texas HB5357 amends the definition of "qualified open-space land" in the Tax Code. Land qualifies if it is currently devoted principally to agricultural use or to production of timber or forest products for four of the preceding seven years, or if it is used principally as an ecological laboratory by a college or university for the same period. Land devoted to wildlife management also qualifies regardless of prior use. The changes apply to appraisals for tax years beginning on or after January 1, 2026.

Texas HB5357 amends the definition of qualified open-space land for ad valorem tax purposes.

Texas HB5357 amends the definition of "qualified open-space land" in the Tax Code. Land qualifies if it is currently devoted principally to agricultural use or to production of timber or forest products for four of the preceding seven years, or if it is used principally as an ecological laboratory by a college or university for the same period. Land devoted to wildlife management also qualifies regardless of prior use. The changes apply to appraisals for tax years beginning on or after January 1, 2026.