LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION April 22, 2009 TO: Honorable Steve Ogden, Chair, Senate Committee on Finance FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:SB801 by Hegar (Relating to the appraisal for ad valorem tax purposes of land used for wildlife management.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 23 of the Tax Code, regarding appraisal methods. The bill would expand the definition of land qualified for appraisal as agricultural land in wildlife management use to include land that is qualified for appraisal as timber land under Chapter 23, Subchapter E, of this code. Under current law, land qualified for appraisal as timber land cannot be converted to a wildlife management use. The bill would codify current practice of appraising agricultural land in wildlife management use based on its previous agricultural use, and expand this to include timber land in wildlife management use. The bill would expand land qualifying for appraisal as open-space land to include land inside a city limit if it has been devoted principally to agricultural use or timber production continuously for the preceding five years and is also used for wildlife management. Under current law, the required use is for agriculture only. Additional requirements under current law are unchanged. Since any lands in wildlife management use would have previously been appraised as agricultural or timber land, this bill would not result in changes to current taxable values. Lands inside a city limit used continuously for agriculture or timber production for the previous five years would also already be appraised as agricultural or timber land, and this bill would not result in changes to current taxable values. The bill would take effect January 1, 2010. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, MN, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
April 22, 2009
TO: Honorable Steve Ogden, Chair, Senate Committee on Finance FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:SB801 by Hegar (Relating to the appraisal for ad valorem tax purposes of land used for wildlife management.), As Introduced
TO: Honorable Steve Ogden, Chair, Senate Committee on Finance
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: SB801 by Hegar (Relating to the appraisal for ad valorem tax purposes of land used for wildlife management.), As Introduced
Honorable Steve Ogden, Chair, Senate Committee on Finance
Honorable Steve Ogden, Chair, Senate Committee on Finance
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
SB801 by Hegar (Relating to the appraisal for ad valorem tax purposes of land used for wildlife management.), As Introduced
SB801 by Hegar (Relating to the appraisal for ad valorem tax purposes of land used for wildlife management.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 23 of the Tax Code, regarding appraisal methods. The bill would expand the definition of land qualified for appraisal as agricultural land in wildlife management use to include land that is qualified for appraisal as timber land under Chapter 23, Subchapter E, of this code. Under current law, land qualified for appraisal as timber land cannot be converted to a wildlife management use. The bill would codify current practice of appraising agricultural land in wildlife management use based on its previous agricultural use, and expand this to include timber land in wildlife management use. The bill would expand land qualifying for appraisal as open-space land to include land inside a city limit if it has been devoted principally to agricultural use or timber production continuously for the preceding five years and is also used for wildlife management. Under current law, the required use is for agriculture only. Additional requirements under current law are unchanged. Since any lands in wildlife management use would have previously been appraised as agricultural or timber land, this bill would not result in changes to current taxable values. Lands inside a city limit used continuously for agriculture or timber production for the previous five years would also already be appraised as agricultural or timber land, and this bill would not result in changes to current taxable values. The bill would take effect January 1, 2010.
The bill would amend Chapter 23 of the Tax Code, regarding appraisal methods.
The bill would expand the definition of land qualified for appraisal as agricultural land in wildlife management use to include land that is qualified for appraisal as timber land under Chapter 23, Subchapter E, of this code. Under current law, land qualified for appraisal as timber land cannot be converted to a wildlife management use.
The bill would codify current practice of appraising agricultural land in wildlife management use based on its previous agricultural use, and expand this to include timber land in wildlife management use.
The bill would expand land qualifying for appraisal as open-space land to include land inside a city limit if it has been devoted principally to agricultural use or timber production continuously for the preceding five years and is also used for wildlife management. Under current law, the required use is for agriculture only. Additional requirements under current law are unchanged.
Since any lands in wildlife management use would have previously been appraised as agricultural or timber land, this bill would not result in changes to current taxable values.
Lands inside a city limit used continuously for agriculture or timber production for the previous five years would also already be appraised as agricultural or timber land, and this bill would not result in changes to current taxable values.
The bill would take effect January 1, 2010.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, MN, SD, SJS
JOB, MN, SD, SJS