| 1 | 1 | | 85S11008 SMH-D |
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| 2 | 2 | | By: Phillips H.B. No. 251 |
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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 for appraisal for ad valorem tax |
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| 8 | 8 | | purposes as qualified open-space land on the basis of its use for |
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| 9 | 9 | | wildlife management. |
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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. Section 23.51(7), Tax Code, is amended to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | (7) "Wildlife management" means: |
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| 14 | 14 | | (A) actively using land in a manner that meets |
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| 15 | 15 | | the standards developed under Section 23.521 [that at the time the |
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| 16 | 16 | | wildlife-management use began was appraised as qualified |
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| 17 | 17 | | open-space land under this subchapter or as qualified timber land |
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| 18 | 18 | | under Subchapter E] in at least three of the following ways to |
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| 19 | 19 | | propagate a sustaining breeding, migrating, or wintering |
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| 20 | 20 | | population of indigenous wild animals for human use, including |
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| 21 | 21 | | food, medicine, or recreation: |
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| 22 | 22 | | (i) habitat control; |
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| 23 | 23 | | (ii) erosion control; |
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| 24 | 24 | | (iii) predator control; |
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| 25 | 25 | | (iv) providing supplemental supplies of |
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| 26 | 26 | | water; |
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| 27 | 27 | | (v) providing supplemental supplies of |
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| 28 | 28 | | food; |
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| 29 | 29 | | (vi) providing shelters; and |
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| 30 | 30 | | (vii) making of census counts to determine |
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| 31 | 31 | | population; |
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| 32 | 32 | | (B) actively using land to protect federally |
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| 33 | 33 | | listed endangered species under a federal permit if the land is: |
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| 34 | 34 | | (i) included in a habitat preserve and is |
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| 35 | 35 | | subject to a conservation easement created under Chapter 183, |
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| 36 | 36 | | Natural Resources Code; or |
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| 37 | 37 | | (ii) part of a conservation development |
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| 38 | 38 | | under a federally approved habitat conservation plan that restricts |
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| 39 | 39 | | the use of the land to protect federally listed endangered species; |
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| 40 | 40 | | or |
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| 41 | 41 | | (C) actively using land for a conservation or |
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| 42 | 42 | | restoration project to provide compensation for natural resource |
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| 43 | 43 | | damages pursuant to the Comprehensive Environmental Response, |
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| 44 | 44 | | Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et |
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| 45 | 45 | | seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et |
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| 46 | 46 | | seq.), the Federal Water Pollution Control Act (33 U.S.C. Section |
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| 47 | 47 | | 1251 et seq.), or Chapter 40, Natural Resources Code. |
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| 48 | 48 | | SECTION 2. Section 23.52(g), Tax Code, is amended to read as |
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| 49 | 49 | | follows: |
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| 50 | 50 | | (g) The category of land that qualifies under Section |
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| 51 | 51 | | 23.51(7) is the native pasture category [of the land under this |
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| 52 | 52 | | subchapter or Subchapter E, as applicable, before the |
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| 53 | 53 | | wildlife-management use began]. |
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| 54 | 54 | | SECTION 3. This Act applies only to the appraisal of land |
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| 55 | 55 | | for ad valorem tax purposes for a tax year that begins on or after |
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| 56 | 56 | | the effective date of this Act. |
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| 57 | 57 | | SECTION 4. This Act takes effect January 1, 2018. |
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