85S10054 SMT-D
By: Nichols S.B. No. 78
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of land used as an ecological
laboratory for appraisal for ad valorem tax purposes as qualified
open-space land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.51(1), Tax Code, is amended to read as
follows:
(1) "Qualified open-space land" means land that is
currently devoted principally to agricultural use to the degree of
intensity generally accepted in the area and that has been devoted
principally to agricultural use or to production of timber or
forest products for five of the preceding seven years or land that
is used principally as an ecological laboratory by a public or
private college or university. Qualified open-space land includes
all appurtenances to the land. For the purposes of this
subdivision, appurtenances to the land means private roads, dams,
reservoirs, water wells, canals, ditches, terraces, and other
reshapings of the soil, fences, and riparian water rights.
Notwithstanding the other provisions of this subdivision:
(A) [,] land that is currently devoted
principally to wildlife management as defined by Subdivision (7)(B)
or (C) to the degree of intensity generally accepted in the area
qualifies for appraisal as qualified open-space land under this
subchapter regardless of the manner in which the land was used in
any preceding year; and
(B) land that is used principally as an
ecological laboratory by a public or private college or university
does not qualify for appraisal as qualified open-space land under
this subchapter on the basis of that use unless the land was
appraised as qualified open-space land under this subchapter on the
basis of that use for the 2017 tax year.
SECTION 2. This Act applies only to the appraisal of land
for ad valorem tax purposes for a tax year that begins on or after
the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2018.