By: RodrÃguez, Garcia S.B. No. 330
Zaffirini
A BILL TO BE ENTITLED
AN ACT
relating to the qualification of land 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. Section 23.51(1), Tax Code, is amended to read as
follows:
(1) "Qualified open-space land" means land that is
currently devoted principally to agricultural use to the degree of
intensity generally accepted in the area and that has been devoted
principally to agricultural use or to production of timber or
forest products for five of the preceding seven years or land that
is used principally as an ecological laboratory by a public or
private college or university. Qualified open-space land includes
all appurtenances to the land. For the purposes of this
subdivision, appurtenances to the land means private roads, dams,
reservoirs, water wells, canals, ditches, terraces, and other
reshapings of the soil, fences, and riparian water rights.
Notwithstanding the other provisions of this subdivision, land that
is currently devoted principally to wildlife management as defined
by Subdivision (7)(B) or (C) to the degree of intensity generally
accepted in the area qualifies for appraisal as qualified
open-space land under this subchapter regardless of the manner in
which the land was used in any preceding year. In addition,
notwithstanding the other provisions of this subdivision, land
qualifies for appraisal as qualified open-space land under this
subchapter if the land:
(A) is currently devoted principally to
agricultural use to the degree of intensity generally accepted in
the area;
(B) was devoted principally to agricultural use
or to production of timber or forest products for the preceding
year; and
(C) is owned by:
(i) a veteran of the armed services of the
United States; or
(ii) an individual who, at the time the
owner filed an initial application for appraisal of the land under
this subchapter, was less than 35 years of age and had not served as
the principal operator of a farm or ranch for any period of more
than 10 consecutive years.
SECTION 2. This Act applies only to the appraisal of land
for an ad valorem tax year beginning on or after the effective date
of this Act.
SECTION 3. This Act takes effect January 1, 2018.