Texas SB1546 modifies tax appraisal rules for land affected by eminent domain, ensuring continued agricultural use designation.

Texas SB1546 amends the Tax Code to ensure that land retains its agricultural use designation for tax purposes even if a portion is taken for a right-of-way through eminent domain. This applies if the remaining portion of the land still qualifies for agricultural use appraisal. The changes apply to appraisals for ad valorem tax years beginning on or after January 1, 2026.

Texas SB1546 modifies tax appraisal rules for land affected by eminent domain, ensuring continued agricultural use designation.

Texas SB1546 amends the Tax Code to ensure that land retains its agricultural use designation for tax purposes even if a portion is taken for a right-of-way through eminent domain. This applies if the remaining portion of the land still qualifies for agricultural use appraisal. The changes apply to appraisals for ad valorem tax years beginning on or after January 1, 2026.