Texas 2017 - 85th Regular

Texas Senate Bill SB700 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	By: Zaffirini S.B. No. 700
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the eligibility of land for appraisal for ad valorem tax
7	7	purposes as qualified open-space land.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 23.51, Tax Code, is amended by amending
10	10	Subdivision (2) as follows:
11	11	(2) "Agricultural use" includes but is not limited to
12	12	the following activities: cultivating the soil, producing crops for
13	13	human food, animal feed, or planting seed or for the production of
14	14	fibers; producing fruits and vegetables; floriculture,
15	15	viticulture, and horticulture; raising or keeping livestock;
16	16	raising or keeping exotic animals for the production of human food
17	17	or of fiber, leather, pelts, or other tangible products having a
18	18	commercial value; planting cover crops or leaving land idle for the
19	19	purpose of participating in a governmental program, provided the
20	20	land is not used for residential purposes or a purpose inconsistent
21	21	with agricultural use; and planting cover crops or leaving land
22	22	idle in conjunction with normal crop or livestock rotation
23	23	procedure. The term also includes the use of land to produce or
24	24	harvest logs and posts for the use in constructing or repairing
25	25	fences, pens, barns, or other agricultural improvements on adjacent
26	26	qualified open-space land having the same owner and devoted to a
27	27	different agricultural use. The term also includes the use of land
28	28	for wildlife management. The term also includes the use of land to
29	29	raise or keep bees for pollination or for the production of human
30	30	food or other tangible products having a commercial value, provided
31	31	that the land used is not less than 5 or more than 20 acres.
32	32	SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by
33	33	adding Sections 23.5215 to read as follows:
34	34	Sec. 23.5215. GUIDELINES FOR UNCOMMON AGRICULTURAL USES.
35	35	(a) The comptroller, in consultation with the Texas A&M AgriLife
36	36	Extension Service, individuals selected by the comptroller who
37	37	represent appraisal districts, and individuals selected by the
38	38	comptroller who represent small-scale producers, shall develop
39	39	guidelines for determining the degree of intensity for different
40	40	types of production methods and under what conditions the
41	41	cumulative effect of multiple agricultural uses of a tract of land
42	42	meets the degree of intensity generally accepted in the area.
43	43	(b) The comptroller, in consultation with the Texas A&M
44	44	AgriLife Extension Service, individuals selected by the
45	45	comptroller who represent appraisal districts, and individuals
46	46	selected by the comptroller who represent small-scale producers,
47	47	shall develop guidelines for determining under what conditions land
48	48	under 10 acres in size used for the production of fruits,
49	49	vegetables, poultry, hogs, sheep, or goats qualifies for appraisal
50	50	under this subchapter. The guidelines must provide that land under
51	51	10 acres in size that qualifies for appraisal under this subchapter
52	52	solely on the basis of the guidelines developed under this section
53	53	may not subsequently qualify under Section 23.51(7) for appraisal
54	54	under this subchapter if the owner changes the use of the land to
55	55	wildlife management.
56	56	(c) The guidelines developed under this section may include
57	57	recordkeeping requirements consistent with normal practices of
58	58	agricultural operations.
59	59	(d) The comptroller in developing guidelines under this
60	60	section may consider the following factors:
61	61	(1) the financial investment of a producer in an
62	62	agricultural use of a tract of land;
63	63	(2) the degree of active management of a producer in
64	64	the agricultural use of a tract of land;
65	65	(3) the percentage of a tract of land used by a
66	66	producer for agricultural uses; and
67	67	(4) any other factor the comptroller considers
68	68	appropriate.
69	69	(e) The comptroller, in cooperation with appraisal
70	70	districts, shall provide educational resources to chief appraisers
71	71	to assist with the appraisal of land using the guidelines developed
72	72	under this section.
73	73	(f) The comptroller shall convene stakeholder groups to
74	74	review the guidelines created under this section at least once
75	75	every 10 years, and shall issue new guidelines as appropriate.
76	76	SECTION 3. (a) Not later than September 1, 2018, the
77	77	comptroller shall develop standards required by Section 23.5215,
78	78	Tax Code, as added by this Act, and shall distribute those standards
79	79	to each appraisal district.
80	80	SECTION 4. This Act applies only to the appraisal of land
81	81	for ad valorem tax purposes for a tax year that begins on or after
82	82	January 1, 2019.
83	83	SECTION 5. This Act takes effect September 1, 2017.