The civic record
Read. Follow. Verify.Texas HB 83 repeals additional ad valorem rollback taxes for certain land use changes
Last action · August 20, 2025: Referred to Ways & MeansSponsor: Shelby Slawson
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Proposed
Texas HB 83 eliminates the additional es imposed on land when it undergoes a change in use under specific tax code subchapters, effective January 1, 2026. The bill amends several sections of the Tax Code, Agriculture Code, and Property Code to remove references to these rollback taxes and associated notice requirements. It preserves prior additional taxes that accrued before the effective date.
- Ad valorem taxes in Texas are assessed on the monetary value of real and personal property, with specialized appraisal options available for qualified open-space, agricultural, and timber lands. context
- Historically, changing the use of land that received a special appraisal triggered rollback taxes to recoup the tax savings realized during the period of special valuation. 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.
Texas Property Owners
Appraisal Districts
Chief appraisers must update appraisal records and notices to reflect the elimination of rollback tax determinations and specific mailing requirements.
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 incurred before January 1, 2026?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · in House committee.
Procedural history
3 actions- Aug 20, 2025HouseCommitteeReferred to Ways & Means
- Aug 20, 2025HouseIntroducedRead first time
- Aug 15, 2025HouseIntroducedFiled
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
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Elimination of Land Use Rollback Penalties
The legislation systematically removes rollback tax provisions across multiple subchapters governing open-space, timber, and recreational lands.
Connected Entities
Sources
capitol.texas.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy45Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
Publisher tools