By: Guillen, Springer (Senate Sponsor - Hinojosa) H.B. No. 3348
(In the Senate - Received from the House April 11, 2019;
April 15, 2019, read first time and referred to Committee on
Property Tax; May 3, 2019, reported favorably by the following
vote: Yeas 5, Nays 0; May 3, 2019, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of land on which the Texas Animal Health
Commission has established a temporary quarantine for ticks for
appraisal for ad valorem tax purposes as agricultural or open-space
land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter C, Chapter 23, Tax Code, is amended by
adding Section 23.426 to read as follows:
Sec. 23.426. TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO
QUARANTINE FOR TICKS. (a) The entitlement of an individual to have
land the individual owns designated for agricultural use under this
subchapter does not end because the individual ceases exclusively
or continuously using the land for agriculture as an occupation or a
business venture for profit for the period prescribed by Subsection
(b) if the land:
(1) is subject to a temporary quarantine established
at any time during the tax year by the Texas Animal Health
Commission for the purpose of regulating the handling of livestock
and eradicating ticks or exposure to ticks under Chapter 167,
Agriculture Code; and
(2) otherwise continues to qualify for the designation
under Section 23.42.
(b) Subsection (a) applies to land eligible for appraisal
under this subchapter only during the period that begins on the date
the land is designated as a tick eradication area and that ends on
the date the land is released from quarantine by the Texas Animal
Health Commission.
(c) The owner of land to which this section applies must,
not later than the 30th day after the date the land is designated as
a tick eradication area, notify in writing the chief appraiser for
each appraisal district in which the land is located that the land
is located in a tick eradication area.
(d) The owner of land to which this section applies must,
not later than the 30th day after the date the land is released from
quarantine by the Texas Animal Health Commission, notify in writing
the chief appraiser for each appraisal district in which the land is
located that the land has been released from quarantine by the Texas
Animal Health Commission.
SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by
adding Section 23.526 to read as follows:
Sec. 23.526. TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO
QUARANTINE FOR TICKS. (a) The eligibility of land for appraisal
under this subchapter does not end because the land ceases to be
devoted principally to agricultural use to the degree of intensity
generally accepted in the area for the period prescribed by
Subsection (b) if the land:
(1) is subject to a temporary quarantine established
at any time during the tax year by the Texas Animal Health
Commission for the purpose of regulating the handling of livestock
and eradicating ticks or exposure to ticks under Chapter 167,
Agriculture Code;
(2) is appraised under this subchapter primarily on
the basis of the livestock located in the area subject to quarantine
in the tax year; and
(3) otherwise continues to qualify for appraisal under
this subchapter.
(b) Subsection (a) applies to land eligible for appraisal
under this subchapter only during the period that begins on the date
the land is designated as a tick eradication area and that ends on
the date the land is released from quarantine by the Texas Animal
Health Commission.
(c) The owner of land to which this section applies must,
not later than the 30th day after the date the land is designated as
a tick eradication area, notify in writing the chief appraiser for
each appraisal district in which the land is located that the land
is located in a tick eradication area.
(d) The owner of land to which this section applies must,
not later than the 30th day after the date the land is released from
quarantine by the Texas Animal Health Commission, notify in writing
the chief appraiser for each appraisal district in which the land is
located that the land has been released from quarantine by the Texas
Animal Health Commission.
SECTION 3. The change in law made by this Act does not
affect an additional tax imposed as a result of a change of use of
land appraised under Subchapter C or D, Chapter 23, Tax Code, that
occurred before the effective date of this Act.
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2019.
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