HB 239 amends several provisions of the Texas Tax Code dealing with agricultural and open-space land appraisal when land is affected by a quarantine imposed by the Texas Animal Health Commission for ticks or screwworms. The bill removes the word “temporary” from the relevant section headings and expands the statutory language so that landowners do not lose agricultural-use appraisal eligibility merely because the land is taken out of normal agricultural use during a qualifying quarantine period, so long as the land otherwise continues to qualify. It also applies similar treatment to open-space land and requires notice to appraisal districts in certain cases.
The bill further authorizes landowners to request a reappraisal when a quarantine of at least 90 days is in place, and directs chief appraisers to consider the effect of ticks or screwworms on land value. Under the bill, the reappraised value may not exceed the lesser of market value under other methods or one-half of the original appraised value for the tax year. The bill also requires that, if the quarantine continues into later tax years, the infestation’s effect on value remain a factor in appraisal. The act applies prospectively beginning January 1, 2026, and does not disturb prior change-of-use taxes or taxes for earlier tax years.
Impact
HB 239 affects Tax Code Sections 23.426, 23.48, 23.526, and 23.60 by creating or clarifying appraisal protections for agricultural-use and open-space land subject to Texas Animal Health Commission quarantines for ticks or screwworms. It preserves favorable ad valorem tax treatment during the quarantine period, provides a mechanism for reappraisal, and caps the reappraised value at 50 percent of the original appraised value or market value, whichever is lower. The bill primarily impacts landowners, chief appraisers, and appraisal districts in areas designated as eradication or quarantine zones.
Sentiment
The available record shows no committee transcript or vote history, so there is no documented debate or recorded opposition in the provided materials. Based on the bill text, the measure appears to be a targeted tax-relief and administrative-clarification bill intended to protect affected ranch and agricultural landowners from losing appraisal benefits because of disease-control quarantines. The overall tone of the legislation is practical and remedial rather than controversial.
Contention
No specific points of contention are reflected in the provided materials. Potential areas of concern inherent in the bill’s design could include reduced tax revenue for local taxing units, the administrative burden on appraisal districts, and how chief appraisers should measure the value impact of a tick or screwworm infestation. On the other hand, landowners and agricultural interests would likely support the measure because it preserves agricultural appraisal status and offers a reappraisal remedy during quarantine-related disruptions.
Relating to the appraisal for ad valorem tax purposes of land subject to a quarantine established by the Texas Animal Health Commission for ticks or screwworms.
Relating to the appraisal for ad valorem tax purposes of land subject to a quarantine established by the Texas Animal Health Commission for ticks or screwworms.