| 1 | 1 | | 85R2206 TJB-D |
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| 2 | 2 | | By: Nichols S.B. No. 175 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the eligibility of land owned by certain members of the |
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| 8 | 8 | | armed services of the United States for appraisal for ad valorem tax |
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| 9 | 9 | | purposes as qualified open-space land. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by |
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| 12 | 12 | | adding Section 23.523 to read as follows: |
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| 13 | 13 | | Sec. 23.523. TEMPORARY CESSATION OF AGRICULTURAL USE WHEN |
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| 14 | 14 | | PROPERTY OWNER DEPLOYED OR STATIONED OUTSIDE STATE AS MEMBER OF |
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| 15 | 15 | | ARMED SERVICES. (a) The eligibility of land for appraisal under |
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| 16 | 16 | | this subchapter does not end because the land ceases to be devoted |
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| 17 | 17 | | principally to agricultural use to the degree of intensity |
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| 18 | 18 | | generally accepted in the area if the owner of the land: |
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| 19 | 19 | | (1) is a member of the armed services of the United |
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| 20 | 20 | | States who is deployed or stationed outside this state; and |
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| 21 | 21 | | (2) intends that the use of the land in that manner and |
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| 22 | 22 | | to that degree of intensity be resumed not later than the 180th day |
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| 23 | 23 | | after the date the owner ceases to be deployed or stationed outside |
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| 24 | 24 | | this state. |
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| 25 | 25 | | (b) The owner of land to which this section applies must |
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| 26 | 26 | | notify the appraisal office in writing not later than the 30th day |
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| 27 | 27 | | after the date the owner is deployed or stationed outside this state |
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| 28 | 28 | | that the owner: |
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| 29 | 29 | | (1) will be or has been deployed or stationed outside |
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| 30 | 30 | | this state; and |
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| 31 | 31 | | (2) intends to use the land in the manner, to the |
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| 32 | 32 | | degree, and within the time described by Subsection (a)(2). |
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| 33 | 33 | | SECTION 2. (a) This section applies only to land owned by a |
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| 34 | 34 | | member of the armed services of the United States who is deployed or |
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| 35 | 35 | | stationed outside this state on the effective date of this Act. |
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| 36 | 36 | | (b) Notwithstanding Section 23.523(b), Tax Code, as added |
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| 37 | 37 | | by this Act, the eligibility of the land for appraisal under |
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| 38 | 38 | | Subchapter D, Chapter 23, Tax Code, does not end because the land |
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| 39 | 39 | | ceases to be devoted principally to agricultural use to the degree |
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| 40 | 40 | | of intensity generally accepted in the area if: |
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| 41 | 41 | | (1) the owner of the land: |
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| 42 | 42 | | (A) meets the requirements of Section |
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| 43 | 43 | | 23.523(a)(2), Tax Code, as added by this Act; and |
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| 44 | 44 | | (B) provides the notice required by Section |
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| 45 | 45 | | 23.523(b), Tax Code, as added by this Act, not later than the 90th |
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| 46 | 46 | | day after the effective date of this Act; and |
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| 47 | 47 | | (2) the chief appraiser of the appraisal district in |
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| 48 | 48 | | which the land is located has not, as of the effective date of this |
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| 49 | 49 | | Act, made a determination under Section 23.55, Tax Code, that a |
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| 50 | 50 | | change in use of the land has occurred. |
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| 51 | 51 | | SECTION 3. This Act takes effect immediately if it receives |
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| 52 | 52 | | a vote of two-thirds of all the members elected to each house, as |
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| 53 | 53 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 54 | 54 | | Act does not receive the vote necessary for immediate effect, this |
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| 55 | 55 | | Act takes effect September 1, 2017. |
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