Texas SB1481 amends the Tax Code to include hydroponic farming under agricultural use for ad valorem tax purposes.

Texas SB1481 amends the Tax Code to redefine "agriculture" to include hydroponic farming, which involves growing plants without soil, using mineral nutrient solutions in water. This change ensures that land and equipment used for hydroponic farming qualify for agricultural use tax exemptions. The bill also modifies the definition of "agricultural use" to explicitly include hydroponic farming activities. These changes apply to ad valorem taxes imposed for tax years beginning on or after January 1, 2026.

Texas SB1481 amends the Tax Code to include hydroponic farming under agricultural use for ad valorem tax purposes.

Texas SB1481 amends the Tax Code to redefine "agriculture" to include hydroponic farming, which involves growing plants without soil, using mineral nutrient solutions in water. This change ensures that land and equipment used for hydroponic farming qualify for agricultural use tax exemptions. The bill also modifies the definition of "agricultural use" to explicitly include hydroponic farming activities. These changes apply to ad valorem taxes imposed for tax years beginning on or after January 1, 2026.