Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for raising or keeping exotic animals.

HB 3930 amends Texas property tax law to include land used for raising or keeping exotic animals as "qualified open-space land" for lower tax appraisal purposes. This change allows landowners operating exotic animal facilities to qualify for the same tax benefits currently available to agricultural or ecological land, regardless of the land's prior use history. The bill specifically adds this use category to the existing definition in the Tax Code, overriding the typical requirement that land must have been devoted to such uses for five of the past seven years. It applies to tax years beginning January 1, 2026, and directly affects landowners with exotic animal operations seeking reduced property tax assessments.