Relating to an exception to the renewal requirement for agricultural and timber tax exemption registration numbers issued to or held by persons who are at least 65 years of age.

This bill exempts Texas residents aged 65 or older who hold agricultural or timber tax exemption registration numbers from needing to renew those numbers. It directly affects senior landowners who currently maintain these tax exemptions for farmland or timberland. The key provision states that qualifying registration numbers will not expire and require no renewal under the amended tax code. The exception applies only to active registrations held by eligible individuals as of the law's effective date (January 1, 2026), not to expired registrations prior to that date.