Relating to the eligibility of land owned by certain members of the armed services of the United States for appraisal for ad valorem tax purposes as qualified open-space land.
Impact
The bill amends the Tax Code, introducing a new section that stipulates conditions under which land can remain eligible for agricultural appraisal despite a cessation of agricultural use. Specifically, the landowner must be deployed to combat or support operations and must intend to resume agricultural use within 180 days after their deployment ends. This change is aimed at preventing financial strain on military families, ensuring they can retain their agricultural land status and avoid unintended tax penalties while they serve abroad.
Summary
House Bill 276 addresses the eligibility criteria for land owned by certain members of the armed services for appraisal as qualified open-space land for ad valorem tax purposes. The bill specifically provides provisions that allow landowners who are deployed as members of the armed services to temporarily maintain their land’s status for tax purposes, even if the land ceases to be used principally for agricultural purposes during their deployment. This aims to support servicemen and servicewomen by ensuring that their properties are not penalized due to their absence while serving the country.
Contention
While the bill has garnered support for its intention to protect the interests of deployed military personnel, discussions may arise around the implementation and monitoring of the new requirements. Opponents may raise concerns regarding the complexities involved in the notification process and the potential for misuse or misinterpretation of the deployment statuses. There’s also the question of how it could be enforced in practice and the administrative burden this may place on appraisal offices.
Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified open-space land following the death of the owner of the land.
Relating to late applications for the appraisal of land for ad valorem tax purposes as qualified open-space land following the death of the owner of the land.