Texas SB2168 amends the definition of qualified open-space land for ad valorem tax purposes.

Texas SB2168 amends the Texas Tax Code to redefine "qualified open-space land" for ad valorem tax purposes. The bill specifies that such land must be devoted principally to agricultural use to the degree of intensity generally accepted in the area and must have been devoted to agricultural use for a tax year beginning on or after January 1, 2027. The bill also expands the definition of "agricultural use" to include activities such as cultivating soil, producing crops, floriculture, raising livestock, and planting cover crops.

Texas SB2168 amends the definition of qualified open-space land for ad valorem tax purposes.

Texas SB2168 amends the Texas Tax Code to redefine "qualified open-space land" for ad valorem tax purposes. The bill specifies that such land must be devoted principally to agricultural use to the degree of intensity generally accepted in the area and must have been devoted to agricultural use for a tax year beginning on or after January 1, 2027. The bill also expands the definition of "agricultural use" to include activities such as cultivating soil, producing crops, floriculture, raising livestock, and planting cover crops.