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Texas House Bill 1827 Repeals Additional Ad Valorem Rollback Taxes for Certain Land Use Changes

Original title: Relating to the repeal of the additional ad valorem taxes imposed as a result of a change of use of certain land.

Last action · May 5, 2025: Left pending in committeeSponsor: Shelby Slawson

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Texas House Bill 1827 repeals additional es imposed when certain qualified open-space, timber, and recreational lands undergo a change in use. The measure removes specific tax penalty provisions across the Tax Code, Agriculture Code, and Property Code effective January 1, 2026.

Background
  • Texas property tax law traditionally imposes rollback taxes when land receiving special open-space or timber appraisal is converted to another use. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Property owners

Directly affected

Appraisal districts

Appraisal districts must update notices, appraisal records, and protest procedures to remove references to the repealed rollback taxes.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What happens to rollback taxes for land use changes that occurred before January 1, 2026?
The bill explicitly states that the repeal does not affect additional taxes imposed for a change of use that occurred before the effective date of the Act.
Which tax code sections are repealed by HB 1827?
Sections 23.55, 23.58(c) and (d), 23.76, 23.86, 23.96, and 23.9807 of the Tax Code are repealed.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

7 actions
  1. May 5, 2025House
    Left pending in committee
  2. May 5, 2025House
    Testimony taken/registration(s) recorded in committee
  3. May 5, 2025House
    Considered in public hearing
  4. May 5, 2025House
    Scheduled for public hearing on . . .
  5. Mar 14, 2025HouseCommittee
    Referred to Ways & Means
  6. Mar 14, 2025HouseIntroduced
    Read first time
Show 1 earlier action
  1. Jan 13, 2025HouseIntroduced
    Filed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Elimination of Land Conversion Penalties

The measure systematically removes rollback tax provisions across multiple chapters of the Tax Code rather than modifying single exemption criteria.

Connected Entities

Shelby Slawson, Tax Code
PersonShelby Slawson“Bill sponsor in the lower house”Map →
OrganizationTax Code“Statutory code amended by the bill”Map →

Sources

Open source document

capitol.texas.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 75)
  • Controversy60
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz35
    Current news / social attention level

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