Texas 2019 - 86th Regular

Texas House Bill HB3348 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 3348
	1	+	By: Guillen, Springer (Senate Sponsor - Hinojosa) H.B. No. 3348
	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; May 3, 2019, reported favorably by the following
	5	+	vote: Yeas 5, Nays 0; May 3, 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 eligibility of land on which the Texas Animal Health
6	12		Commission has established a temporary quarantine for ticks for
7	13		appraisal for ad valorem tax purposes as agricultural or open-space
8	14		land.
9	15		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	16		SECTION 1. Subchapter C, Chapter 23, Tax Code, is amended by
11	17		adding Section 23.426 to read as follows:
12	18		Sec. 23.426. TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO
13	19		QUARANTINE FOR TICKS. (a) The entitlement of an individual to have
14	20		land the individual owns designated for agricultural use under this
15	21		subchapter does not end because the individual ceases exclusively
16	22		or continuously using the land for agriculture as an occupation or a
17	23		business venture for profit for the period prescribed by Subsection
18	24		(b) if the land:
19	25		(1) is subject to a temporary quarantine established
20	26		at any time during the tax year by the Texas Animal Health
21	27		Commission for the purpose of regulating the handling of livestock
22	28		and eradicating ticks or exposure to ticks under Chapter 167,
23	29		Agriculture Code; and
24	30		(2) otherwise continues to qualify for the designation
25	31		under Section 23.42.
26	32		(b) Subsection (a) applies to land eligible for appraisal
27	33		under this subchapter only during the period that begins on the date
28	34		the land is designated as a tick eradication area and that ends on
29	35		the date the land is released from quarantine by the Texas Animal
30	36		Health Commission.
31	37		(c) The owner of land to which this section applies must,
32	38		not later than the 30th day after the date the land is designated as
33	39		a tick eradication area, notify in writing the chief appraiser for
34	40		each appraisal district in which the land is located that the land
35	41		is located in a tick eradication area.
36	42		(d) The owner of land to which this section applies must,
37	43		not later than the 30th day after the date the land is released from
38	44		quarantine by the Texas Animal Health Commission, notify in writing
39	45		the chief appraiser for each appraisal district in which the land is
40	46		located that the land has been released from quarantine by the Texas
41	47		Animal Health Commission.
42	48		SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by
43	49		adding Section 23.526 to read as follows:
44	50		Sec. 23.526. TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO
45	51		QUARANTINE FOR TICKS. (a) The eligibility of land for appraisal
46	52		under this subchapter does not end because the land ceases to be
47	53		devoted principally to agricultural use to the degree of intensity
48	54		generally accepted in the area for the period prescribed by
49	55		Subsection (b) if the land:
50	56		(1) is subject to a temporary quarantine established
51	57		at any time during the tax year by the Texas Animal Health
52	58		Commission for the purpose of regulating the handling of livestock
53	59		and eradicating ticks or exposure to ticks under Chapter 167,
54	60		Agriculture Code;
55	61		(2) is appraised under this subchapter primarily on
56	62		the basis of the livestock located in the area subject to quarantine
57	63		in the tax year; and
58	64		(3) otherwise continues to qualify for appraisal under
59	65		this subchapter.
60	66		(b) Subsection (a) applies to land eligible for appraisal
61	67		under this subchapter only during the period that begins on the date
62	68		the land is designated as a tick eradication area and that ends on
63	69		the date the land is released from quarantine by the Texas Animal
64	70		Health Commission.
65	71		(c) The owner of land to which this section applies must,
66	72		not later than the 30th day after the date the land is designated as
67	73		a tick eradication area, notify in writing the chief appraiser for
68	74		each appraisal district in which the land is located that the land
69	75		is located in a tick eradication area.
70	76		(d) The owner of land to which this section applies must,
71	77		not later than the 30th day after the date the land is released from
72	78		quarantine by the Texas Animal Health Commission, notify in writing
73	79		the chief appraiser for each appraisal district in which the land is
74	80		located that the land has been released from quarantine by the Texas
75	81		Animal Health Commission.
76	82		SECTION 3. The change in law made by this Act does not
77	83		affect an additional tax imposed as a result of a change of use of
78	84		land appraised under Subchapter C or D, Chapter 23, Tax Code, that
79	85		occurred before the effective date of this Act.
80	86		SECTION 4. This Act takes effect immediately if it receives
81	87		a vote of two-thirds of all the members elected to each house, as
82	88		provided by Section 39, Article III, Texas Constitution. If this
83	89		Act does not receive the vote necessary for immediate effect, this
84	90		Act takes effect September 1, 2019.
85		-	______________________________ ______________________________
86		-	President of the Senate Speaker of the House
87		-	I certify that H.B. No. 3348 was passed by the House on April
88		-	11, 2019, by the following vote: Yeas 146, Nays 0, 1 present, not
89		-	voting.
90		-	______________________________
91		-	Chief Clerk of the House
92		-	I certify that H.B. No. 3348 was passed by the Senate on May
93		-	8, 2019, by the following vote: Yeas 31, Nays 0.
94		-	______________________________
95		-	Secretary of the Senate
96		-	APPROVED: _____________________
97		-	Date
98		-	_____________________
99		-	Governor
	91	+	* * * * *