Texas House Bill HB1409

Texas 2019 - 86th Regular

Caption

Relating to the qualification of land for appraisal for ad valorem tax purposes as timber land or restricted-use timber land.

Impact

The implications of HB 1409 include clearer provisions regarding land appraisal methods for property taxes. By explicitly defining how land used for timber production can qualify for special appraisal, it potentially offers economic benefits to landowners engaged in timber production. Additionally, the bill ensures that land undergoing oil and gas operations can maintain its qualification for appraisal, suggesting protective measures for these dual-use lands.

Summary

House Bill 1409 addresses the qualification criteria for land to be appraised for ad valorem tax purposes specifically as timber land or restricted-use timber land. The bill modifies the Texas Tax Code by establishing that land must be actively devoted to the production of timber or forest products for it to qualify for appraisal. It also emphasizes that the determination of land eligibility should not consider certain portions used for specific activities, if they remain conducive to timber production.

Sentiment

The general sentiment surrounding HB 1409 appears to be positive, especially among stakeholders in the timber industry. Many view the bill as a step forward in recognizing and preserving the rights of landowners to use their land for timber production without facing undue regulatory hurdles. However, some concerns may arise regarding the procedural changes and how they might affect existing landowners not engaged in timber production.

Contention

Notable points of contention may arise regarding land that is transitioning between uses, particularly between timber and oil/gas operations. The changes may provoke discussions on how these definitions are applied in local appraisal practices, and whether they might inadvertently disadvantage some property owners whose land does not clearly fit these new categories. This highlights a possible conflict between economic interests in land use and the regulatory framework intended to manage local resources.