LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION April 15, 2011 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB1384 by Kleinschmidt (Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for wildlife management.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 23 of the Tax Code, regarding property taxation and appraisals. The bill would amend Section 23.51(7) to add "supporting outdoor education" to the current list of seven wildlife management uses. Under current law, to qualify for reduced property tax appraisal as qualified open-space land (agricultural use appraisal) on the basis of wildlife management use a taxpayer must use the land for at least three of the seven listed uses. The bill would change this to three of eight. By adding one more kind of wildlife management use to the current list of seven uses in the Tax Code the bill would make it marginally easier to qualify for agricultural use appraisal on the basis of wildlife management use. The bill would not change the current requirement that a landowner must already be appraised at the reduced agricultural use value in order to qualify under wildlife management use. Consequently, there would be no fiscal impact on the state or units of local government. The bill would take effect January 1, 2012. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, KK, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
April 15, 2011
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB1384 by Kleinschmidt (Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for wildlife management.), As Introduced
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: HB1384 by Kleinschmidt (Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for wildlife management.), As Introduced
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
John S O'Brien, Director, Legislative Budget Board
John S O'Brien, Director, Legislative Budget Board
HB1384 by Kleinschmidt (Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for wildlife management.), As Introduced
HB1384 by Kleinschmidt (Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use 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 property taxation and appraisals. The bill would amend Section 23.51(7) to add "supporting outdoor education" to the current list of seven wildlife management uses. Under current law, to qualify for reduced property tax appraisal as qualified open-space land (agricultural use appraisal) on the basis of wildlife management use a taxpayer must use the land for at least three of the seven listed uses. The bill would change this to three of eight. By adding one more kind of wildlife management use to the current list of seven uses in the Tax Code the bill would make it marginally easier to qualify for agricultural use appraisal on the basis of wildlife management use. The bill would not change the current requirement that a landowner must already be appraised at the reduced agricultural use value in order to qualify under wildlife management use. Consequently, there would be no fiscal impact on the state or units of local government. The bill would take effect January 1, 2012.
The bill would amend Chapter 23 of the Tax Code, regarding property taxation and appraisals. The bill would amend Section 23.51(7) to add "supporting outdoor education" to the current list of seven wildlife management uses. Under current law, to qualify for reduced property tax appraisal as qualified open-space land (agricultural use appraisal) on the basis of wildlife management use a taxpayer must use the land for at least three of the seven listed uses. The bill would change this to three of eight.
By adding one more kind of wildlife management use to the current list of seven uses in the Tax Code the bill would make it marginally easier to qualify for agricultural use appraisal on the basis of wildlife management use. The bill would not change the current requirement that a landowner must already be appraised at the reduced agricultural use value in order to qualify under wildlife management use. Consequently, there would be no fiscal impact on the state or units of local government.
The bill would take effect January 1, 2012.
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, KK, SD, SJS
JOB, KK, SD, SJS