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

SB 1481 amends Texas tax code to explicitly include hydroponic farming under agricultural property tax definitions. This means land and equipment used for hydroponic farming will now qualify for the same agricultural property tax exemptions as traditional farms. The bill updates Sections 11.161(c), 23.42(d)(1), and 23.51(2) of the Tax Code to define "agriculture," "agricultural use," and "farm or ranch products" to include hydroponic methods. It directly affects hydroponic farm operators seeking property tax exemptions. The law takes effect January 1, 2026, applying only to tax years beginning after that date.