81R7877 JD-F
By: Wentworth S.B. No. 1316
A BILL TO BE ENTITLED
AN ACT
relating to the appraisal for ad valorem tax purposes of certain
open-space land devoted principally to ecological research.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.51, Tax Code, is amended by amending
Subdivision (1) and adding Subdivisions (9) and (10) to read as
follows:
(1) "Qualified open-space land" means land that is
currently devoted principally to agricultural use to the degree of
intensity generally accepted in the area and that has been devoted
principally to agricultural use or to production of timber or
forest products for five of the preceding seven years. Qualified
open-space land also means [or] land that is devoted [used]
principally to [as an] ecological research [laboratory] by a public
or private college or university. Qualified open-space land
includes all appurtenances to the land. For the purposes of this
subdivision, appurtenances to the land means private roads, dams,
reservoirs, water wells, canals, ditches, terraces, and other
reshapings of the soil, fences, and riparian water
rights. Notwithstanding the other provisions of this subdivision,
land that is currently devoted principally to wildlife management
as defined by Subdivision (7)(B) or (C) to the degree of intensity
generally accepted in the area qualifies for appraisal as qualified
open-space land under this subchapter regardless of the manner in
which the land was used in any preceding year.
(9) "Devoted principally to ecological research"
means that as of January 1 the land is subject to a written
agreement that is signed by the owner of the land or the owner's
designee and an authorized official of a public or private college
or university, allows the college or university to engage in
ecological research on the land throughout the year, subject to
reasonable notice, and provides that other uses of the land are
subordinate to ecological research. In this subdivision,
"authorized official of a public or private college or university"
means an administrative official of a public or private college or
university who has the authority to enter into a binding contract on
behalf of the college or university.
(10) "Ecological research" means ecological research
in furtherance of farming, ranching, or wildlife management
purposes and includes such activities as site visits, surveys, data
and sample collection, monitoring, site manipulation, and periods
of idleness between those activities. Ecological research does not
require the physical presence of a researcher on the land for a
greater number of days in a calendar year than necessary for
scientifically valid ecological research.
SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by
adding Section 23.522 to read as follows:
Sec. 23.522. APPRAISAL OF LAND ON BASIS OF DEVOTION TO
ECOLOGICAL RESEARCH. (a) Notwithstanding Section 23.54(e), the
chief appraiser may require that an annual application be submitted
on the form prescribed by the comptroller under Section 23.54(b).
The chief appraiser may not approve an application for the
appraisal of land under this subchapter as land devoted principally
to ecological research unless the owner of the land provides the
chief appraiser with a written statement, signed by a supervising
faculty member, from the public or private college or university
allowed to engage in ecological research on the land that affirms
that:
(1) at least three ecological research projects will
be conducted on the land during the tax year for which the appraisal
is sought;
(2) the ecological research to be conducted on the
land is in furtherance of farming, ranching, or wildlife management
purposes;
(3) other uses of the land are subordinate to the
ecological research; and
(4) site visits to the land will be conducted in a
number that is scientifically valid and generally acceptable in the
field of ecological research.
(b) Land, including any improvement to the land, that is
actually used in the occupancy of a residence homestead, as defined
by Section 11.13(j)(1), is not eligible for appraisal under this
subchapter as land devoted principally to ecological research.
(c) The entire tract of land that is subject to the written
agreement between the owner and the applicable public or private
college or university must be appraised under this subchapter as
land devoted principally to ecological research if at least three
ecological research projects are being conducted on any portion of
the land in the current tax year and the land is otherwise eligible
for appraisal under this subchapter.
(d) On approval of an application for appraisal of land
under this subchapter as land devoted principally to ecological
research, the chief appraiser shall classify the land in the native
pasture category and appraise the land in accordance with Section
23.52.
(e) The chief appraiser may require an owner of land allowed
appraisal under this subchapter as land devoted principally to
ecological research in a prior year to annually submit, before
April 1 of each year, a report signed by a supervising faculty
member of the public or private college or university that confirms
and documents that each element in the written statement provided
under Subsection (a) was properly implemented in the prior year. If
the owner of the land fails or refuses to submit an annual report,
or if the chief appraiser determines that a report does not provide
the required documentation, not later than May 1, the chief
appraiser shall notify the owner that appraisal of the land under
this subchapter as land devoted principally to ecological research
is denied for the prior year and include in the notice an
explanation of the owner's right to protest the denial. If the
owner does not file a timely protest or if the final determination
of the protest is that the land was not eligible for appraisal under
this subchapter as land devoted principally to ecological research:
(1) the chief appraiser shall change or correct the
appraisal records as necessary; and
(2) as soon as practicable, the assessor for each
taxing unit shall prepare and deliver a bill for any additional
taxes on the land and interest due.
(f) The denial of appraisal of land under this subchapter as
land devoted principally to ecological research in a previous year
under Subsection (e) does not disqualify the land for appraisal
under this subchapter as land devoted principally to ecological
research in the current year.
(g) Land that has been appraised for at least two of the
preceding three years under this subchapter as land devoted
principally to ecological research qualifies under Sections
23.51(2) and (7) for appraisal under this subchapter regardless of
the manner in which the land was used in any prior year if the land
is otherwise eligible for appraisal under this subchapter.
SECTION 3. This Act applies only to the appraisal of land
for ad valorem tax purposes for a tax year that begins on or after
the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2010.