Texas 2015 - 84th Regular

Texas House Bill HB1900 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~84R7323 TJB-D~~
2		-	~~By: Rodriguez of Travis H.B. No. 1900~~
	1	+	By: Rodriguez of Travis, Kacal, Cyrier, H.B. No. 1900
	2	+	Moody
3	3
4	4
5	5		A BILL TO BE ENTITLED
6	6		AN ACT
7	7		relating to the eligibility of land for appraisal for ad valorem tax
8	8		purposes as qualified open-space land.
9	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10		-	SECTION 1. Section 23.51, Tax Code, is amended by amending
11		-	Subdivisions (1) and (2) and adding Subdivision (9) to read as
12		-	follows:
	10	+	SECTION 1. Sections 23.51(1) and (2), Tax Code, are amended
	11	+	to read as follows:
13	12		(1) "Qualified open-space land" means land that is
14	13		currently devoted principally to agricultural use to the degree of
15	14		intensity generally accepted in the area and that has been devoted
16	15		principally to agricultural use or to production of timber or
17	16		forest products for five of the preceding seven years or land that
18	17		is used principally as an ecological laboratory by a public or
19	18		private college or university. A chief appraiser shall distinguish
20	19		between the degree of intensity required for various agricultural
21	20		production methods, including organic, sustainable, pastured
22	21		poultry, rotational grazing, and other uncommon production methods
23	22		or systems. Qualified open-space land includes all appurtenances
24	23		to the land. For the purposes of this subdivision, appurtenances
25	24		to the land means private roads, dams, reservoirs, water wells,
26	25		canals, ditches, terraces, and other reshapings of the soil,
27	26		fences, and riparian water rights. Notwithstanding the other
28	27		provisions of this subdivision, land that is currently devoted
29	28		principally to wildlife management as defined by Subdivision (7)(B)
30	29		or (C) to the degree of intensity generally accepted in the area
31	30		qualifies for appraisal as qualified open-space land under this
32	31		subchapter regardless of the manner in which the land was used in
33	32		any preceding year.
34	33		(2) "Agricultural use" includes but is not limited to
35	34		the following activities: cultivating the soil, producing crops
36	35		for human food, animal feed, or planting seed or for the production
37	36		of fibers; producing fruits and vegetables; floriculture,
38	37		viticulture, and horticulture; raising or keeping livestock;
39	38		raising or keeping exotic animals for the production of human food
40	39		or of fiber, leather, pelts, or other tangible products having a
41	40		commercial value; planting cover crops or leaving land idle for the
42	41		purpose of participating in a governmental program, provided the
43	42		land is not used for residential purposes or a purpose inconsistent
44	43		with agricultural use; and planting cover crops or leaving land
45	44		idle in conjunction with normal crop or livestock rotation
46	45		procedure. The term also includes the use of land to produce or
47	46		harvest logs and posts for the use in constructing or repairing
48	47		fences, pens, barns, or other agricultural improvements on adjacent
49	48		qualified open-space land having the same owner and devoted to a
50	49		different agricultural use. The term also includes the use of land
51	50		for wildlife management. The term also includes the use of land to
52	51		raise or keep bees for pollination or for the production of human
53	52		food or other tangible products having a commercial value, provided
54		-	that the land used is not less than 5 or more than 20 acres. The term
55		-	also includes the use of land for a nonprofit community garden.
56		-	(9) "Nonprofit community garden" means land gardened
57		-	by a nonprofit organization in a neighborhood or community for the
58		-	purpose of providing without profit fresh produce for the benefit
59		-	of the residents of the neighborhood or community.
	53	+	that the land used is not less than 5 or more than 20 acres.
60	54		SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by
61	55		adding Section 23.5215 to read as follows:
62	56		Sec. 23.5215. GUIDELINES FOR UNCOMMON AGRICULTURAL USES.
63	57		(a) The comptroller, in consultation with the Texas A&M AgriLife
64	58		Extension Service, individuals selected by the comptroller who
65	59		represent appraisal districts, and individuals selected by the
66	60		comptroller who represent affected producers, shall develop
67	61		guidelines for determining under what conditions the cumulative
68	62		effect of multiple agricultural uses of a tract of land meets the
69	63		degree of intensity generally accepted in the area.
70	64		(b) The comptroller, in consultation with the Texas A&M
71	65		AgriLife Extension Service, individuals selected by the
72	66		comptroller who represent appraisal districts, and individuals
73	67		selected by the comptroller who represent small-scale producers,
74	68		shall develop guidelines for determining under what conditions land
75	69		under 10 acres in size used for the production of fruits,
76	70		vegetables, poultry, hogs, sheep, or goats qualifies for appraisal
77	71		under this subchapter. The guidelines must provide that land under
78	72		10 acres in size that qualifies for appraisal under this subchapter
79	73		solely on the basis of the guidelines developed under this section
80	74		may not subsequently qualify under Section 23.51(7) for appraisal
81	75		under this subchapter if the owner changes the use of the land to
82	76		wildlife management.
83		-	(c) The comptroller, in consultation with the Texas A&M
84		-	AgriLife Extension Service, individuals selected by the
85		-	comptroller who represent appraisal districts, and individuals
86		-	selected by the comptroller who are nonprofit community garden
87		-	stakeholders, shall develop guidelines consistent with the
88		-	definition provided by Section 23.51(9) for determining whether
89		-	land qualifies as a nonprofit community garden for appraisal under
90		-	this subchapter.
91		-	(d) The guidelines developed under this section may include
	77	+	(c) The guidelines developed under this section may include
92	78		recordkeeping requirements consistent with normal practices of
93		-	agricultural operations and nonprofit community gardens.
	79	+	agricultural operations.
	80	+	(d) The comptroller in developing guidelines under this
	81	+	section may consider the following factors:
	82	+	(1) the financial investment of a producer in an
	83	+	agricultural use of a tract of land;
	84	+	(2) the degree of active management of a producer in
	85	+	the agricultural use of a tract of land;
	86	+	(3) the percentage of a tract of land used by a
	87	+	producer for agricultural uses; and
	88	+	(4) any other factor the comptroller considers
	89	+	appropriate.
94	90		(e) The comptroller, in cooperation with appraisal
95	91		districts, shall provide educational resources to chief appraisers
96	92		to assist with the appraisal of land using the guidelines developed
97	93		under this section and of land using an uncommon production method,
98	94		such as organic production, sustainable production, and pastured
99	95		poultry.
100	96		SECTION 3. Not later than September 1, 2016, the
101	97		comptroller shall distribute the guidelines required by Section
102	98		23.5215, Tax Code, as added by this Act, to each appraisal district.
103	99		SECTION 4. This Act applies only to the appraisal of land
104	100		for ad valorem tax purposes for a tax year that begins on or after
105	101		January 1, 2017.
106	102		SECTION 5. This Act takes effect September 1, 2015.