Relating to the eligibility of certain land for appraisal for ad valorem tax purposes on the basis of its productivity value and the consequences for those purposes of a change of use or sale of the land.

HB 289 modifies Texas property tax rules for agricultural land, changing how land qualifies for lower "productivity value" appraisals instead of market value. It requires landowners to have used property "exclusively for agriculture for three years" and to make agriculture their "primary occupation" to qualify. The bill also clarifies that changing land use (e.g., to non-farming purposes) or selling the land ends eligibility for the special appraisal, triggering higher property taxes. These changes affect Texas landowners who currently qualify for agricultural tax exemptions under Tax Code Sections 23.42 and 23.51.