tx-May292026-31: 34 TAC §9.4001 (Amendment) — Property TAX Administration
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The Comptroller of Public Accounts proposes amendments to §9.4001, concerning valuation of open-space and agricultural lands. Legislation enacted within the last four years that provides the statutory authority for this section is House Bill 1244, 89th Legislature, R.S., 2025 and House Bill 260, 88th Legislature, R.S., 2023. Pursuant to Tax Code, §23.52(d), these rules have been approved by the comptroller with the review and counsel of the Department of Agriculture. These amendments are to reflect updates and revisions to the manual for the appraisal of agricultural land. The proposed updated manual may be viewed at https://comptroller.texas.gov/taxes/property-tax/docs/96-300p.pdf. The manual sets forth the methods to apply and the procedures to use in qualifying and appraising land used for agriculture and open-space land under Tax Code, Chapter 23, Subchapters C and D. The amendments update and revise the October 2024 manual for the appraisal of agricultural land including updating footnotes, years and values. The amendments also incorporate legislative changes regarding change for ownership and late application for special appraisal. Brad Reynolds, Chief Revenue Estimator,...
The agency’s own summary, as published.
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