Relating to the treatment for ad valorem tax purposes of land and equipment used for hydroponic farming.

HB 4759 amends Texas tax code definitions to explicitly include hydroponic farming under "agriculture" and "agricultural use" for property tax purposes. This change directly affects hydroponic farms seeking agricultural tax exemptions, allowing them to qualify for the same property tax treatment as traditional farms. Key provisions add hydroponic farming to definitions in Tax Code Sections 11.161(c), 23.42(d)(1), and 23.51(2), clarifying that land and equipment used for this method qualify for agricultural tax status. The bill takes effect January 1, 2026, applying only to tax years beginning after that date. It does not change tax rates but expands eligibility for existing agricultural property tax exemptions.