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.

HB 275 modifies Texas property tax rules for agricultural land temporarily quarantined by the Texas Animal Health Commission due to ticks or screwworms. It ensures landowners maintaining agricultural designation during such quarantines (for at least 90 days) can request a reappraisal to reflect reduced land value caused by the infestation. The bill caps the reappraised value at 50% of the original tax year value or market value, whichever is lower. This directly affects Texas agricultural landowners in quarantine zones, providing relief during pest control efforts under Chapter 167 of the Agriculture Code. The changes apply to tax years with active quarantines and continue in subsequent years until the quarantine ends.