83R8301 TJB-D
By: Rodriguez of Travis H.B. No. 1306
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of land for appraisal for ad valorem tax
purposes as qualified open-space land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.51, Tax Code, is amended by amending
Subdivisions (1) and (2) and adding Subdivision (9) 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 or land that
is used principally as an ecological laboratory by a public or
private college or university. In determining whether agricultural
use meets the degree of intensity generally accepted in the area, a
chief appraiser shall consider the cumulative effect of all
agricultural uses of a tract of land, including producing crops and
raising or keeping livestock, and not each use in isolation. A
chief appraiser shall distinguish between the degree of intensity
required for various agricultural production methods, including
organic, sustainable, pastured poultry, rotational grazing, and
other unconventional production methods or systems. 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. Except as
otherwise provided by this subchapter, a tract of land may not be
disqualified for appraisal as qualified open-space land under this
subchapter solely on the basis of the size of the tract, provided
that the tract is at least 1.5 acres in size.
(2) "Agricultural use" includes but is not limited to
the following activities: cultivating the soil, producing crops
for human food, animal feed, or planting seed or for the production
of fibers; producing fruits and vegetables; floriculture,
viticulture, and horticulture; raising or keeping livestock;
raising or keeping exotic animals for the production of human food
or of fiber, leather, pelts, or other tangible products having a
commercial value; planting cover crops or leaving land idle for the
purpose of participating in a governmental program, provided the
land is not used for residential purposes or a purpose inconsistent
with agricultural use; and planting cover crops or leaving land
idle in conjunction with normal crop or livestock rotation
procedure. The term also includes the use of land to produce or
harvest logs and posts for the use in constructing or repairing
fences, pens, barns, or other agricultural improvements on adjacent
qualified open-space land having the same owner and devoted to a
different agricultural use. The term also includes the use of land
for wildlife management. The term also includes the use of land to
raise or keep bees for pollination or for the production of human
food or other tangible products having a commercial value, provided
that the land used is not less than 5 or more than 20 acres. The term
also includes the use of land for a not-for-profit community
garden.
(9) "Not-for-profit community garden" means land
gardened by a cooperative group of people residing in a
neighborhood or community for the purpose of providing without
profit fresh produce for the benefit of the residents of the
neighborhood or community.
SECTION 2. 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 3. This Act takes effect January 1, 2014.