84R693 TJB-D
By: Ashby H.B. No. 276
A BILL TO BE ENTITLED
AN ACT
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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by
adding Section 23.523 to read as follows:
Sec. 23.523. TEMPORARY CESSATION OF AGRICULTURAL USE WHEN
PROPERTY OWNER DEPLOYED AS MEMBER OF ARMED SERVICES. (a) The
eligibility of land for appraisal under this subchapter does not
end because the land ceases to be devoted principally to
agricultural use to the degree of intensity generally accepted in
the area if the owner of the land:
(1) is a member of the armed services of the United
States who is deployed to combat or a combat support posting outside
of the United States; and
(2) intends that the use of the land in that manner and
to that degree of intensity be resumed not later than the 180th day
after the date the owner's deployment ends.
(b) The owner of land to which this section applies must
notify the appraisal office in writing not later than the 30th day
after the date the owner is deployed that the owner:
(1) will be or has been deployed to combat or a combat
support posting outside of the United States; and
(2) intends to use the land in the manner, to the
degree, and within the time described by Subsection (a)(2).
SECTION 2. (a) This section applies only to land owned by a
member of the armed services of the United States who is serving in
combat or a combat support posting outside of the United States on
the effective date of this Act.
(b) Notwithstanding Section 23.523(b), Tax Code, as added
by this Act, the eligibility of the land for appraisal under
Subchapter D, Chapter 23, Tax Code, does not end because the land
ceases to be devoted principally to agricultural use to the degree
of intensity generally accepted in the area if:
(1) the owner of the land:
(A) meets the requirements of Section
23.523(a)(2), Tax Code, as added by this Act; and
(B) provides the notice required by Section
23.523(b), Tax Code, as added by this Act, not later than the 90th
day after the effective date of this Act; and
(2) the chief appraiser of the appraisal district in
which the land is located has not, as of the effective date of this
Act, made a determination under Section 23.55, Tax Code, that a
change in use of the land has occurred.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2015.