Texas House Bill HB223

Texas 2017 - 85th 1st C.S.

Caption

Relating to the eligibility of land used as an ecological laboratory for appraisal for ad valorem tax purposes as qualified open-space land.

Impact

The legislation primarily impacts property tax appraisals, particularly for educational institutions utilizing land for ecological studies. By acknowledging ecological laboratories as qualified open-space land, the bill enhances potential tax benefits or exemptions for these educational and research-focused entities. This adjustment to the Tax Code is expected to encourage the use of land for ecological purposes, promoting land conservation and environmental studies in Texas's academic sector.

Summary

House Bill 223 amends the Tax Code of Texas specifically regarding the eligibility of land categorized as an ecological laboratory for appraisal as qualified open-space land. The bill defines 'qualified open-space land' to include land that is primarily used for agricultural purposes or as an ecological laboratory operated by accredited public or private colleges or universities. This change aims to facilitate the classification and appraisal of such lands, recognizing their environmental and educational significance within the state's taxation framework.

Contention

Potential points of contention around HB 223 could arise from the interpretation of what constitutes an ecological laboratory and the metrics used for appraisals. Critics may express concern that the bill does not sufficiently clarify guidelines for eligibility, potentially leading to abuse or broad applications that deviate from the bill's intended purpose. Additionally, opposition might come from local agricultural stakeholders who fear that the designation of more land as qualified open-space could limit available agricultural land and resources for traditional farming operational needs.