Texas 2013 - 83rd Regular

Texas House Bill HB1306 Compare Versions

The same version is selected twice. Please select two different versions to compare.

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	83R21422 TJB-D
2	2	By: Rodriguez of Travis, Bohac, et al. H.B. No. 1306
3	3	Substitute the following for H.B. No. 1306:
4	4	By: White C.S.H.B. No. 1306
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the eligibility of land for appraisal for ad valorem tax
10	10	purposes as qualified open-space land.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 23.51, Tax Code, is amended by amending
13	13	Subdivision (2) and adding Subdivision (9) to read as follows:
14	14	(2) "Agricultural use" includes but is not limited to
15	15	the following activities: cultivating the soil, producing crops
16	16	for human food, animal feed, or planting seed or for the production
17	17	of fibers; producing fruits and vegetables; floriculture,
18	18	viticulture, and horticulture; raising or keeping livestock;
19	19	raising or keeping exotic animals for the production of human food
20	20	or of fiber, leather, pelts, or other tangible products having a
21	21	commercial value; planting cover crops or leaving land idle for the
22	22	purpose of participating in a governmental program, provided the
23	23	land is not used for residential purposes or a purpose inconsistent
24	24	with agricultural use; and planting cover crops or leaving land
25	25	idle in conjunction with normal crop or livestock rotation
26	26	procedure. The term also includes the use of land to produce or
27	27	harvest logs and posts for the use in constructing or repairing
28	28	fences, pens, barns, or other agricultural improvements on adjacent
29	29	qualified open-space land having the same owner and devoted to a
30	30	different agricultural use. The term also includes the use of land
31	31	for wildlife management. The term also includes the use of land to
32	32	raise or keep bees for pollination or for the production of human
33	33	food or other tangible products having a commercial value, provided
34	34	that the land used is not less than 5 or more than 20 acres. The term
35	35	also includes the use of land for a nonprofit community garden.
36	36	(9) "Nonprofit community garden" means land owned or
37	37	leased by a nonprofit entity, as defined by Section 1.002, Business
38	38	Organizations Code, and gardened by a cooperative group of people
39	39	residing in a neighborhood or community for the purpose of
40	40	providing without profit fresh produce for the benefit of the
41	41	residents of the neighborhood or community.
42	42	SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by
43	43	adding Section 23.5215 to read as follows:
44	44	Sec. 23.5215. GUIDELINES FOR QUALIFICATION OF SMALL TRACTS
45	45	AND NONPROFIT COMMUNITY GARDENS. (a) This subsection applies only
46	46	to land located in a taxing unit that is located wholly or partly in
47	47	a county with a population of one million or more. The comptroller
48	48	shall develop guidelines for determining whether land under 10
49	49	acres in size used for the production of fruits, vegetables,
50	50	poultry, hogs, sheep, or goats qualifies for appraisal under this
51	51	subchapter.
52	52	(b) The comptroller, in consultation with the Texas A&M
53	53	AgriLife Extension Service and individuals selected by the
54	54	comptroller who are nonprofit community garden stakeholders, shall
55	55	develop guidelines consistent with the definition provided by
56	56	Section 23.51(9) for determining whether land qualifies as a
57	57	nonprofit community garden for appraisal under this subchapter.
58	58	SECTION 3. (a) Not later than September 1, 2014, the
59	59	comptroller shall develop guidelines required by Section
60	60	23.5215(a), Tax Code, as added by this Act, and shall distribute
61	61	those guidelines to each appraisal district.
62	62	(b) Not later than September 1, 2014, the comptroller, in
63	63	consultation with the Texas A&M AgriLife Extension Service and
64	64	individuals selected by the comptroller who are nonprofit community
65	65	garden stakeholders, shall develop guidelines required by Section
66	66	23.5215(b), Tax Code, as added by this Act, and shall distribute
67	67	those guidelines to each appraisal district.
68	68	SECTION 4. This Act applies only to the appraisal of land
69	69	for ad valorem tax purposes for a tax year that begins on or after
70	70	January 1, 2015.
71	71	SECTION 5. This Act takes effect September 1, 2013.