Angela Paxton introduced SB 2168 to the Texas Senate — what to know

Sen. Angela Paxton introduced SB 2168, a bill on Taxation, to the Texas Senate on Monday, March 24 during the 89(R) legislative session, according to the Texas Legislature website.

More specifically, the official text was summarized by the state legislature as ’’Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land’’.

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

This bill amends the eligibility criteria for land to qualify as open-space land for ad valorem tax purposes, focusing on agricultural use and ecological laboratory land usage by colleges or universities over a period of five out of the preceding seven years. It mandates that chief appraisers distinguish the degree of intensity required for various agricultural methods, including organic and sustainable practices, and extends the definition of agricultural use to include activities such as wildlife management and beekeeping on specific plot sizes. Additionally, the bill requires the Texas comptroller, in collaboration with Texas A&M AgriLife Extension Service and other stakeholders, to develop guidelines for the cumulative impact of multiple agricultural uses and the appraisal of land under 10 acres used for certain small-scale agricultural activities. The guidelines should include factors like financial investment and active management and be disseminated to appraisal districts by September 1, 2026. The legislation will apply to tax appraisals starting January 1, 2027, and takes effect September 1, 2025.

Angela Paxton, member of the Senate Committee on Nominations and vice chair of the Senate Committee on State Affairs, proposed another 21 bills during the 89(R) legislative session.

Paxton graduated from Baylor University with a BS.

Angela Paxton is currently serving in the Texas State Senate, representing the state's 8th Senate district. She replaced previous state senator Van Taylor in 2019.

Bills in Texas go through a multi-step legislative process, including committee review, debates, and votes in both chambers before reaching a final decision. Each session, there are typically thousands of bills introduced, but only a portion successfully navigate the process to become law.

You can read more about the bills and other measures here.