| 1 | | - | By: RodrÃguez S.B. No. 330 |
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| 2 | | - | (In the Senate - Filed December 15, 2016; January 30, 2017, |
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| 3 | | - | read first time and referred to Committee on Finance; |
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| 4 | | - | March 16, 2017, reported favorably by the following vote: Yeas 13, |
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| 5 | | - | Nays 2; March 16, 2017, sent to printer.) |
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| 6 | | - | Click here to see the committee vote |
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| 1 | + | By: RodrÃguez, Garcia S.B. No. 330 |
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| 2 | + | Zaffirini |
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| 7 | 3 | | |
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| 8 | 4 | | |
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| 9 | 5 | | A BILL TO BE ENTITLED |
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| 10 | 6 | | AN ACT |
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| 11 | 7 | | relating to the qualification of land for appraisal for ad valorem |
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| 12 | 8 | | tax purposes as qualified open-space land. |
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| 13 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 10 | | SECTION 1. Section 23.51(1), Tax Code, is amended to read as |
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| 15 | 11 | | follows: |
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| 16 | 12 | | (1) "Qualified open-space land" means land that is |
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| 17 | 13 | | currently devoted principally to agricultural use to the degree of |
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| 18 | 14 | | intensity generally accepted in the area and that has been devoted |
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| 19 | 15 | | principally to agricultural use or to production of timber or |
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| 20 | 16 | | forest products for five of the preceding seven years or land that |
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| 21 | 17 | | is used principally as an ecological laboratory by a public or |
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| 22 | 18 | | private college or university. Qualified open-space land includes |
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| 23 | 19 | | all appurtenances to the land. For the purposes of this |
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| 24 | 20 | | subdivision, appurtenances to the land means private roads, dams, |
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| 25 | 21 | | reservoirs, water wells, canals, ditches, terraces, and other |
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| 26 | 22 | | reshapings of the soil, fences, and riparian water rights. |
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| 27 | 23 | | Notwithstanding the other provisions of this subdivision, land that |
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| 28 | 24 | | is currently devoted principally to wildlife management as defined |
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| 29 | 25 | | by Subdivision (7)(B) or (C) to the degree of intensity generally |
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| 30 | 26 | | accepted in the area qualifies for appraisal as qualified |
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| 31 | 27 | | open-space land under this subchapter regardless of the manner in |
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| 32 | 28 | | which the land was used in any preceding year. In addition, |
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| 33 | 29 | | notwithstanding the other provisions of this subdivision, land |
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| 34 | 30 | | qualifies for appraisal as qualified open-space land under this |
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| 35 | 31 | | subchapter if the land: |
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| 36 | 32 | | (A) is currently devoted principally to |
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| 37 | 33 | | agricultural use to the degree of intensity generally accepted in |
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| 38 | 34 | | the area; |
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| 39 | 35 | | (B) was devoted principally to agricultural use |
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| 40 | 36 | | or to production of timber or forest products for the preceding |
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| 41 | 37 | | year; and |
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| 43 | 39 | | (i) a veteran of the armed services of the |
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| 44 | 40 | | United States; or |
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| 45 | 41 | | (ii) an individual who, at the time the |
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| 46 | 42 | | owner filed an initial application for appraisal of the land under |
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| 47 | 43 | | this subchapter, was less than 35 years of age and had not served as |
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| 48 | 44 | | the principal operator of a farm or ranch for any period of more |
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| 49 | 45 | | than 10 consecutive years. |
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| 50 | 46 | | SECTION 2. This Act applies only to the appraisal of land |
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| 51 | 47 | | for an ad valorem tax year beginning on or after the effective date |
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| 52 | 48 | | of this Act. |
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| 53 | 49 | | SECTION 3. This Act takes effect January 1, 2018. |
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