Texas 2019 - 86th Regular

Texas House Bill HB1409 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 1409
	1	+	By: Ashby, et al. (Senate Sponsor - Nichols) H.B. No. 1409
	2	+	(In the Senate - Received from the House April 11, 2019;
	3	+	April 15, 2019, read first time and referred to Committee on
	4	+	Property Tax; April 29, 2019, reported favorably by the following
	5	+	vote: Yeas 5, Nays 0; April 29, 2019, sent to printer.)
	6	+	Click here to see the committee vote
2	7
3	8
	9	+	A BILL TO BE ENTITLED
4	10		AN ACT
5	11		relating to the qualification of land for appraisal for ad valorem
6	12		tax purposes as timber land or restricted-use timber land.
7	13		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	14		SECTION 1. Section 23.72, Tax Code, is amended to read as
9	15		follows:
10	16		Sec. 23.72. QUALIFICATION FOR PRODUCTIVITY APPRAISAL. (a)
11	17		Land qualifies for appraisal as provided by this subchapter if it is
12	18		currently and actively devoted principally to production of timber
13	19		or forest products to the degree of intensity generally accepted in
14	20		the area with intent to produce income and has been devoted
15	21		principally to production of timber or forest products or to
16	22		agricultural use that would qualify the land for appraisal under
17	23		Subchapter C or D [of this chapter] for five of the preceding seven
18	24		years.
19	25		(b) In determining whether land is currently and actively
20	26		devoted principally to the production of timber or forest products
21	27		to the degree of intensity generally accepted in an area, a chief
22	28		appraiser may not consider the purpose for which a portion of a
23	29		parcel of land is used if the portion is:
24	30		(1) used for the production of timber or forest
25	31		products, including a road, right-of-way, buffer area, or
26	32		firebreak; or
27	33		(2) subject to a right-of-way that was taken through
28	34		the exercise of the power of eminent domain.
29	35		(c) For the purpose of the appraisal of land under this
30	36		subchapter, a portion of a parcel of land described by Subsection
31	37		(b) is considered land that qualifies for appraisal under this
32	38		subchapter if the remainder of the parcel of land qualifies for
33	39		appraisal under this subchapter.
34	40		SECTION 2. Subchapter E, Chapter 23, Tax Code, is amended by
35	41		adding Section 23.765 to read as follows:
36	42		Sec. 23.765. OIL AND GAS OPERATIONS ON LAND. The
37	43		eligibility of land for appraisal under this subchapter does not
38	44		end because a lessee under an oil and gas lease begins conducting
39	45		oil and gas operations over which the Railroad Commission of Texas
40	46		has jurisdiction on the land if the portion of the land on which oil
41	47		and gas operations are not being conducted otherwise continues to
42	48		qualify for appraisal under this subchapter.
43	49		SECTION 3. Section 23.9802, Tax Code, is amended by adding
44	50		Subsections (d) and (e) to read as follows:
45	51		(d) In determining whether land qualifies for appraisal as
46	52		provided by this subchapter, a chief appraiser may not consider the
47	53		purpose for which a portion of a parcel of land is used if the
48	54		portion is:
49	55		(1) used for the production of timber or forest
50	56		products, including a road, right-of-way, buffer area, or
51	57		firebreak; or
52	58		(2) subject to a right-of-way that was taken through
53	59		the exercise of the power of eminent domain.
54	60		(e) For the purpose of the appraisal of land under this
55	61		subchapter, a portion of a parcel of land described by Subsection
56	62		(d) is considered land that qualifies for appraisal under this
57	63		subchapter if the remainder of the parcel of land qualifies for
58	64		appraisal under this subchapter.
59	65		SECTION 4. Subchapter H, Chapter 23, Tax Code, is amended by
60	66		adding Section 23.9808 to read as follows:
61	67		Sec. 23.9808. OIL AND GAS OPERATIONS ON LAND. The
62	68		eligibility of land for appraisal under this subchapter does not
63	69		end because a lessee under an oil and gas lease begins conducting
64	70		oil and gas operations over which the Railroad Commission of Texas
65	71		has jurisdiction on the land if the portion of the land on which oil
66	72		and gas operations are not being conducted otherwise continues to
67	73		qualify for appraisal under this subchapter.
68	74		SECTION 5. (a) Sections 23.72 and 23.9802, Tax Code, as
69	75		amended by this Act, apply only to the appraisal of land for ad
70	76		valorem tax purposes for a tax year that begins on or after the
71	77		effective date of this Act.
72	78		(b) Sections 23.765 and 23.9808, Tax Code, as added by this
73	79		Act, do not affect an additional tax imposed as a result of a change
74	80		of use of land appraised under Subchapter E or H, Chapter 23, Tax
75	81		Code, that occurred before the effective date of this Act.
76	82		SECTION 6. This Act takes effect September 1, 2019.
77		-	______________________________ ______________________________
78		-	President of the Senate Speaker of the House
79		-	I certify that H.B. No. 1409 was passed by the House on April
80		-	09, 2019, by the following vote: Yeas 143, Nays 1, 2 present, not
81		-	voting.
82		-	______________________________
83		-	Chief Clerk of the House
84		-	I certify that H.B. No. 1409 was passed by the Senate on May
85		-	2, 2019, by the following vote: Yeas 31, Nays 0.
86		-	______________________________
87		-	Secretary of the Senate
88		-	APPROVED: _____________________
89		-	Date
90		-	_____________________
91		-	Governor
	83	+	* * * * *