85R2206 TJB-D By: Ashby H.B. No. 777 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 OR STATIONED OUTSIDE STATE 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 or stationed outside this state; 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 ceases to be deployed or stationed outside this state. (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 or stationed outside this state that the owner: (1) will be or has been deployed or stationed outside this state; 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 deployed or stationed outside this state 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, 2017.