What is the primary consequence of a change in land use according to Texas property tax regulations?

The primary consequence of a change in land use according to Texas property tax regulations is that an additional tax may be imposed based on the previous appraisals. When the use of a property changes, for example from agricultural to commercial, it can lead to a reassessment of the property's value. This reassessment takes into account the new use of the land, which often results in a higher property value and consequently a higher tax liability.

This additional tax serves as a mechanism to ensure that properties are taxed fairly according to their current use. It's intended to prevent property owners from benefiting from lower tax rates that were applicable under a previous, less valuable use. Therefore, the correct answer highlights the essential process of property tax adjustments that reflect changes in land usage. It underscores the importance of continuous assessment in maintaining equitable taxation in relation to property value and use.