Texas House Bill HB2165

Texas 2009 - 81st Regular

• Out of House Committee: 4/16/09
• Voted on by House: 5/4/09

Caption

Relating to the appraisal for ad valorem tax purposes of certain open-space land devoted principally to ecological research.

Impact

If enacted, HB 2165 will establish a new category of appraisal for open-space land used for ecological research, impacting how local governments, colleges, and landowners interact financially. The bill specifically aims to incentivize ecological research by making it more financially feasible for landowners to engage in such activities. By lowering the tax burden on land dedicated to ecological activities, the legislation could encourage further research initiatives and land conservation efforts across Texas. However, the new appraisal procedures may also necessitate additional administrative oversight from tax authorities.

Summary

House Bill 2165 is designed to amend the Tax Code relating to the appraisal of certain open-space land dedicated primarily to ecological research. Under the proposed bill, land qualifies for special appraisal status if it is owned by a public or private college or university and is devoted to ecological study. This status would allow landowners to receive property tax benefits, provided that at least three ecological research projects are actively conducted each tax year. The bill outlines specific requirements for qualification, including annual reporting and supervision by a faculty member from an accredited institution.

Contention

Discussion around HB 2165 may center on the balance between supporting ecological research and ensuring adequate taxation. Proponents might argue that incentivizing ecological research aligns with broader environmental goals and promotes sustainable land use practices. Critics, however, may raise concerns about potential tax revenue loss for municipalities and the perceived fairness in providing tax exemptions to land used for research when other landowners do not receive similar benefits. This discourse reflects the complexity of aligning environmental protection with economic considerations in state legislation.