Texas 2017 - 85th 1st C.S.

Texas House Bill HB92 Compare Versions

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

Old	New	Differences
1	1	85S10041 TJB-D
2	2	By: Rodriguez of Travis H.B. No. 92
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the eligibility of land for appraisal for ad valorem tax
8	8	purposes as qualified open-space land.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Sections 23.51(1) and (2), Tax Code, are amended
11	11	to read as follows:
12	12	(1) "Qualified open-space land" means land that is
13	13	currently devoted principally to agricultural use to the degree of
14	14	intensity generally accepted in the area and that has been devoted
15	15	principally to agricultural use or to production of timber or
16	16	forest products for five of the preceding seven years or land that
17	17	is used principally as an ecological laboratory by a public or
18	18	private college or university. A chief appraiser shall distinguish
19	19	between the degree of intensity required for various agricultural
20	20	production methods, including organic, sustainable, pastured
21	21	poultry, rotational grazing, and other uncommon production methods
22	22	or systems. Qualified open-space land includes all appurtenances
23	23	to the land. For the purposes of this subdivision, appurtenances to
24	24	the land means private roads, dams, reservoirs, water wells,
25	25	canals, ditches, terraces, and other reshapings of the soil,
26	26	fences, and riparian water rights. Notwithstanding the other
27	27	provisions of this subdivision, land that is currently devoted
28	28	principally to wildlife management as defined by Subdivision (7)(B)
29	29	or (C) to the degree of intensity generally accepted in the area
30	30	qualifies for appraisal as qualified open-space land under this
31	31	subchapter regardless of the manner in which the land was used in
32	32	any preceding year.
33	33	(2) "Agricultural use" includes but is not limited to
34	34	the following activities: cultivating the soil, producing crops
35	35	for human food, animal feed, or planting seed or for the production
36	36	of fibers; producing fruits and vegetables; floriculture,
37	37	viticulture, and horticulture; raising or keeping livestock;
38	38	raising or keeping exotic animals for the production of human food
39	39	or of fiber, leather, pelts, or other tangible products having a
40	40	commercial value; planting cover crops or leaving land idle for the
41	41	purpose of participating in a governmental program, provided the
42	42	land is not used for residential purposes or a purpose inconsistent
43	43	with agricultural use; and planting cover crops or leaving land
44	44	idle in conjunction with normal crop or livestock rotation
45	45	procedure. The term also includes the use of land to produce or
46	46	harvest logs and posts for the use in constructing or repairing
47	47	fences, pens, barns, or other agricultural improvements on adjacent
48	48	qualified open-space land having the same owner and devoted to a
49	49	different agricultural use. The term also includes the use of land
50	50	for wildlife management. The term also includes the use of land to
51	51	raise or keep bees for pollination or for the production of human
52	52	food or other tangible products having a commercial value, provided
53	53	that the land used is not less than 5 or more than 20 acres.
54	54	SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by
55	55	adding Section 23.5215 to read as follows:
56	56	Sec. 23.5215. GUIDELINES FOR UNCOMMON AGRICULTURAL USES.
57	57	(a) The comptroller, in consultation with the Texas A&M AgriLife
58	58	Extension Service, individuals selected by the comptroller who
59	59	represent appraisal districts, and individuals selected by the
60	60	comptroller who represent affected producers, shall develop
61	61	guidelines for determining under what conditions the cumulative
62	62	effect of multiple agricultural uses of a tract of land meets the
63	63	degree of intensity generally accepted in the area.
64	64	(b) The comptroller, in consultation with the Texas A&M
65	65	AgriLife Extension Service, individuals selected by the
66	66	comptroller who represent appraisal districts, and individuals
67	67	selected by the comptroller who represent small-scale producers,
68	68	shall develop guidelines for determining under what conditions land
69	69	under 10 acres in size used for the production of fruits,
70	70	vegetables, poultry, hogs, sheep, or goats qualifies for appraisal
71	71	under this subchapter. The guidelines must provide that land under
72	72	10 acres in size that qualifies for appraisal under this subchapter
73	73	solely on the basis of the guidelines developed under this section
74	74	may not subsequently qualify under Section 23.51(7) for appraisal
75	75	under this subchapter if the owner changes the use of the land to
76	76	wildlife management.
77	77	(c) The guidelines developed under this section may include
78	78	recordkeeping requirements consistent with normal practices of
79	79	agricultural operations.
80	80	(d) The comptroller in developing guidelines under this
81	81	section may consider the following factors:
82	82	(1) the financial investment of a producer in an
83	83	agricultural use of a tract of land;
84	84	(2) the degree of active management of a producer in
85	85	the agricultural use of a tract of land;
86	86	(3) the percentage of a tract of land used by a
87	87	producer for agricultural uses; and
88	88	(4) any other factor the comptroller considers
89	89	appropriate.
90	90	(e) The comptroller, in cooperation with appraisal
91	91	districts, shall provide educational resources to chief appraisers
92	92	to assist with the appraisal of land using the guidelines developed
93	93	under this section and of land using an uncommon production method,
94	94	such as organic production, sustainable production, and pastured
95	95	poultry.
96	96	SECTION 3. Not later than December 1, 2018, the comptroller
97	97	shall distribute the guidelines required by Section 23.5215, Tax
98	98	Code, as added by this Act, to each appraisal district.
99	99	SECTION 4. This Act applies only to the appraisal of land
100	100	for ad valorem tax purposes for a tax year that begins on or after
101	101	January 1, 2019.
102	102	SECTION 5. This Act takes effect December 1, 2017.