Texas 2019 - 86th Regular

Texas House Bill HB639 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 639
	1	+	By: Springer (Senate Sponsor - Nichols) H.B. No. 639
	2	+	(In the Senate - Received from the House May 6, 2019;
	3	+	May 6, 2019, read first time and referred to Committee on Property
	4	+	Tax; May 13, 2019, reported favorably by the following vote: Yeas
	5	+	5, Nays 0; May 13, 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 used as an ecological
6	12		laboratory for appraisal for ad valorem tax purposes as qualified
7	13		open-space land.
8	14		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	15		SECTION 1. Section 23.51(1), Tax Code, is amended to read as
10	16		follows:
11	17		(1) "Qualified open-space land" means land that is
12	18		currently devoted principally to agricultural use to the degree of
13	19		intensity generally accepted in the area and that has been devoted
14	20		principally to agricultural use or to production of timber or
15	21		forest products for five of the preceding seven years or land that
16	22		is used principally as an ecological laboratory by a public or
17	23		private college or university and that has been used principally in
18	24		that manner by a college or university for five of the preceding
19	25		seven years. Qualified open-space land includes all appurtenances
20	26		to the land. For the purposes of this subdivision, appurtenances to
21	27		the land means private roads, dams, reservoirs, water wells,
22	28		canals, ditches, terraces, and other reshapings of the soil,
23	29		fences, and riparian water rights. Notwithstanding the other
24	30		provisions of this subdivision, land that is currently devoted
25	31		principally to wildlife management as defined by Subdivision (7)(B)
26	32		or (C) to the degree of intensity generally accepted in the area
27	33		qualifies for appraisal as qualified open-space land under this
28	34		subchapter regardless of the manner in which the land was used in
29	35		any preceding year.
30	36		SECTION 2. (a) Except as provided by Subsection (b) of this
31	37		section, the change in law made by this Act applies beginning with
32	38		the tax year that begins January 1, 2021.
33	39		(b) This subsection applies only to land that first
34	40		qualified for appraisal under Subchapter D, Chapter 23, Tax Code,
35	41		on the basis of its use as an ecological laboratory in the 2014,
36	42		2015, 2016, 2017, 2018, 2019, or 2020 tax year. The change in law
37	43		made by this Act applies to land to which this subsection applies
38	44		beginning with the tax year that begins January 1, 2027. For the
39	45		2021, 2022, 2023, 2024, 2025, and 2026 tax years, the qualification
40	46		of land to which this subsection applies for appraisal under
41	47		Subchapter D, Chapter 23, Tax Code, on the basis of its use as an
42	48		ecological laboratory is governed by the law as it existed
43	49		immediately before the effective date of this Act, and the former
44	50		law is continued in effect for that purpose.
45	51		SECTION 3. This Act takes effect January 1, 2021.
46		-	______________________________ ______________________________
47		-	President of the Senate Speaker of the House
48		-	I certify that H.B. No. 639 was passed by the House on May 3,
49		-	2019, by the following vote: Yeas 117, Nays 21, 1 present, not
50		-	voting.
51		-	______________________________
52		-	Chief Clerk of the House
53		-	I certify that H.B. No. 639 was passed by the Senate on May
54		-	17, 2019, by the following vote: Yeas 31, Nays 0.
55		-	______________________________
56		-	Secretary of the Senate
57		-	APPROVED: _____________________
58		-	Date
59		-	_____________________
60		-	Governor
	52	+	* * * * *