Texas HB546 amends the eligibility criteria for land appraisal as qualified open-space land for ad valorem tax purposes.

HB546 amends Section 23.56 of the Texas Tax Code to specify conditions under which land is ineligible for appraisal as qualified open-space land. Land is ineligible if it is located within the corporate limits of an entity required to register its ownership under federal law and owned by a nonresident alien or foreign government, or if it is owned by an entity other than the state or a political subdivision that acquired the land by condemnation. The changes apply to land appraisal for tax years beginning on or after September 1, 2025.

Texas HB546 amends the eligibility criteria for land appraisal as qualified open-space land for ad valorem tax purposes.

HB546 amends Section 23.56 of the Texas Tax Code to specify conditions under which land is ineligible for appraisal as qualified open-space land. Land is ineligible if it is located within the corporate limits of an entity required to register its ownership under federal law and owned by a nonresident alien or foreign government, or if it is owned by an entity other than the state or a political subdivision that acquired the land by condemnation. The changes apply to land appraisal for tax years beginning on or after September 1, 2025.