Relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land following a transfer to a person who uses the land in materially the same way as the former owner and to late applications for such appraisal filed by the new owner of the land.

The deadline for filing late applications was changed from the first anniversary of the transfer date to the later of the delinquency date for taxes or the first anniversary of the transfer.

A new requirement was added stating that the use of the land must be overseen or conducted by the same individuals who oversaw or conducted that use during the preceding tax year.

The conditions for accepting late applications were reorganized and expanded to include four specific criteria instead of three, providing clearer guidance on eligibility.

Formatting and structural changes were made to align the bill text with standard legislative formatting conventions, including section numbering and spacing.