Texas 2019 - 86th Regular

Texas House Bill HB97 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Rodriguez, Murphy, Guillen, Zwiener H.B. No. 97
	1	+	86R1545 TJB-D
	2	+	By: Rodriguez, Murphy H.B. No. 97
2	3
3	4
4	5		A BILL TO BE ENTITLED
5	6		AN ACT
6	7		relating to the eligibility of land for appraisal for ad valorem tax
7	8		purposes as qualified open-space land.
8	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	10		SECTION 1. Sections 23.51(1) and (2), Tax Code, are amended
10	11		to read as follows:
11	12		(1) "Qualified open-space land" means land that is
12	13		currently devoted principally to agricultural use to the degree of
13	14		intensity generally accepted in the area and that has been devoted
14	15		principally to agricultural use or to production of timber or
15	16		forest products for five of the preceding seven years or land that
16	17		is used principally as an ecological laboratory by a public or
17		-	private college or university and that has been used principally in
18		-	that manner by a college or university for five of the preceding
19		-	seven years. A chief appraiser shall distinguish between the
20		-	degree of intensity required for various agricultural production
21		-	methods, including organic, sustainable, pastured poultry,
22		-	rotational grazing, and other uncommon production methods or
23		-	systems. Qualified open-space land includes all appurtenances to
24		-	the land. For the purposes of this subdivision, appurtenances to
	18	+	private college or university. A chief appraiser shall distinguish
	19	+	between the degree of intensity required for various agricultural
	20	+	production methods, including organic, sustainable, pastured
	21	+	poultry, rotational grazing, and other uncommon production methods
	22	+	or systems. Qualified open-space land includes all appurtenances
	23	+	to the land. For the purposes of this subdivision, appurtenances to
25	24		the land means private roads, dams, reservoirs, water wells,
26	25		canals, ditches, terraces, and other reshapings of the soil,
27	26		fences, and riparian water rights. Notwithstanding the other
28	27		provisions of this subdivision, land that is currently devoted
29	28		principally to wildlife management as defined by Subdivision (7)(B)
30	29		or (C) to the degree of intensity generally accepted in the area
31	30		qualifies for appraisal as qualified open-space land under this
32	31		subchapter regardless of the manner in which the land was used in
33	32		any preceding year.
34	33		(2) "Agricultural use" includes but is not limited to
35	34		the following activities: cultivating the soil, producing crops
36	35		for human food, animal feed, or planting seed or for the production
37	36		of fibers; producing fruits and vegetables; floriculture,
38	37		viticulture, and horticulture; raising or keeping livestock;
39	38		raising or keeping exotic animals for the production of human food
40	39		or of fiber, leather, pelts, or other tangible products having a
41	40		commercial value; planting cover crops or leaving land idle for the
42	41		purpose of participating in a governmental program, provided the
43	42		land is not used for residential purposes or a purpose inconsistent
44	43		with agricultural use; and planting cover crops or leaving land
45	44		idle in conjunction with normal crop or livestock rotation
46	45		procedure. The term also includes the use of land to produce or
47	46		harvest logs and posts for the use in constructing or repairing
48	47		fences, pens, barns, or other agricultural improvements on adjacent
49	48		qualified open-space land having the same owner and devoted to a
50	49		different agricultural use. The term also includes the use of land
51	50		for wildlife management. The term also includes the use of land to
52	51		raise or keep bees for pollination or for the production of human
53	52		food or other tangible products having a commercial value, provided
54	53		that the land used is not less than 5 or more than 20 acres.
55	54		SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by
56		-	adding Section 23.5211 to read as follows:
57		-	Sec. 23.5211. LIMITATION ON QUALIFICATION OF CERTAIN LAND
58		-	FOR APPRAISAL BASED ON WILDLIFE MANAGEMENT USE. Land equal to or
59		-	less than 20 acres in size that qualifies for appraisal under this
60		-	subchapter solely on the basis that the land is used to raise or
61		-	keep bees for pollination or for the production of human food or
62		-	other tangible products having a commercial value may not
63		-	subsequently qualify under Section 23.51(7) for appraisal under
64		-	this subchapter if the owner changes the use of the land to wildlife
65		-	management.
66		-	SECTION 3. Subchapter D, Chapter 23, Tax Code, is amended by
67	55		adding Section 23.5215 to read as follows:
68	56		Sec. 23.5215. GUIDELINES FOR UNCOMMON AGRICULTURAL USES.
69		-	(a) The comptroller, in consultation with the chair of the house of
70		-	representatives committee on agriculture and livestock, Texas A&M
	57	+	(a) The comptroller, in consultation with the Texas A&M AgriLife
	58	+	Extension Service, individuals selected by the comptroller who
	59	+	represent appraisal districts, and individuals selected by the
	60	+	comptroller who represent affected producers, shall develop
	61	+	guidelines for determining under what conditions the cumulative
	62	+	effect of multiple agricultural uses of a tract of land meets the
	63	+	degree of intensity generally accepted in the area.
	64	+	(b) The comptroller, in consultation with the Texas A&M
71	65		AgriLife Extension Service, individuals selected by the
72		-	comptroller who represent appraisal districts, and individuals
73		-	selected by the comptroller who represent affected producers, shall
74		-	develop guidelines for determining under what conditions the
75		-	cumulative effect of multiple agricultural uses of a tract of land
76		-	meets the degree of intensity generally accepted in the area.
77		-	(b) The comptroller, in consultation with the chair of the
78		-	house of representatives committee on agriculture and livestock,
79		-	Texas A&M AgriLife Extension Service, individuals selected by the
80	66		comptroller who represent appraisal districts, and individuals
81	67		selected by the comptroller who represent small-scale producers,
82	68		shall develop guidelines for determining under what conditions land
83	69		under 10 acres in size used for the production of fruits,
84	70		vegetables, poultry, hogs, sheep, or goats qualifies for appraisal
85	71		under this subchapter. The guidelines must provide that land under
86	72		10 acres in size that qualifies for appraisal under this subchapter
87	73		solely on the basis of the guidelines developed under this section
88	74		may not subsequently qualify under Section 23.51(7) for appraisal
89	75		under this subchapter if the owner changes the use of the land to
90	76		wildlife management.
91	77		(c) The guidelines developed under this section may include
92	78		recordkeeping requirements consistent with normal practices of
93	79		agricultural operations.
94	80		(d) The comptroller in developing guidelines under this
95	81		section may consider the following factors:
96	82		(1) the financial investment of a producer in an
97	83		agricultural use of a tract of land;
98	84		(2) the degree of active management of a producer in
99	85		the agricultural use of a tract of land;
100	86		(3) the percentage of a tract of land used by a
101	87		producer for agricultural uses; and
102	88		(4) any other factor the comptroller considers
103	89		appropriate.
104	90		(e) The comptroller, in cooperation with appraisal
105	91		districts, shall provide educational resources to chief appraisers
106	92		to assist with the appraisal of land using the guidelines developed
107	93		under this section and of land using an uncommon production method,
108	94		such as organic production, sustainable production, and pastured
109	95		poultry.
110		-	SECTION 4. This section applies only to land that first
111		-	qualified for appraisal under Subchapter D, Chapter 23, Tax Code,
112		-	on the basis of its use as an ecological laboratory in the 2014,
113		-	2015, 2016, 2017, 2018, 2019, or 2020 tax year. The change in law
114		-	made by this Act to Section 23.51(1), Tax Code, relating to the
115		-	qualification of land as an ecological laboratory for appraisal
116		-	under Subchapter D, Chapter 23, Tax Code, applies to land to which
117		-	this section applies beginning with the tax year that begins
118		-	January 1, 2027. For the 2021, 2022, 2023, 2024, 2025, and 2026 tax
119		-	years, the qualification of land to which this section applies for
120		-	appraisal under Subchapter D, Chapter 23, Tax Code, on the basis of
121		-	its use as an ecological laboratory is governed by the law as it
122		-	existed immediately before the effective date of this Act, and the
123		-	former law is continued in effect for that purpose.
124		-	SECTION 5. Section 23.5211, Tax Code, as added by this Act,
125		-	applies only to land that did not qualify for appraisal under
126		-	Subchapter D, Chapter 23, Tax Code, for the 2019 tax year on the
127		-	basis of its use for wildlife management under Section 23.51(7),
128		-	Tax Code.
129		-	SECTION 6. Not later than September 1, 2020, the
	96	+	SECTION 3. Not later than September 1, 2020, the
130	97		comptroller shall distribute the guidelines required by Section
131	98		23.5215, Tax Code, as added by this Act, to each appraisal district.
132		-	SECTION 7. Section 23.51, Tax Code, as amended by this Act,
133		-	and Section 23.5215, Tax Code, as added by this Act, apply only to
134		-	the appraisal of land for ad valorem tax purposes for a tax year
135		-	that begins on or after January 1, 2021.
136		-	SECTION 8. This Act takes effect September 1, 2019.
	99	+	SECTION 4. This Act applies only to the appraisal of land
	100	+	for ad valorem tax purposes for a tax year that begins on or after
	101	+	January 1, 2021.
	102	+	SECTION 5. This Act takes effect September 1, 2019.