HB 83 repeals additional property taxes that landowners previously faced when changing the use of certain land enrolled in Texas' open-space and timber land tax programs. The bill removes penalties for shifting land from agricultural or conservation use to other purposes under these special tax programs. Landowners participating in these programs will no longer owe extra taxes if they change how they use their property. This simplifies tax compliance for qualifying landowners by eliminating the penalty trigger. The bill directly affects landowners enrolled in Texas' open-space and timber land tax programs.
This bill proposes an exemption from Texas Commission on Environmental Quality (TCEQ) permitting requirements for specific dams and reservoirs. It directly affects qualified local sponsors - such as soil conservation districts or flood control authorities with USDA agreements under the Watershed Protection Act - that operate dams for erosion, floodwater, and sediment control. The exemption allows these entities to construct, maintain, or divert water from dams/reservoirs with normal storage under 200 acre-feet without a TCEQ permit, including for repair and maintenance. The exemption remains in effect even if their USDA agreement ends, as long as the dam continues serving its original purpose.
