Texas 2019 - 86th Regular

Texas Senate Bill SB1963 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	86R6149 TJB-F
2	2	By: Zaffirini S.B. No. 1963
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the eligibility of land for appraisal for ad valorem tax
8	8	purposes as qualified open-space land.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 23.51(2), Tax Code, is amended to read as
11	11	follows:
12	12	(2) "Agricultural use" includes but is not limited to
13	13	the following activities: cultivating the soil, producing crops
14	14	for human food, animal feed, or planting seed or for the production
15	15	of fibers; producing fruits and vegetables; floriculture,
16	16	viticulture, and horticulture; raising or keeping livestock;
17	17	raising or keeping exotic animals for the production of human food
18	18	or of fiber, leather, pelts, or other tangible products having a
19	19	commercial value; planting cover crops or leaving land idle for the
20	20	purpose of participating in a governmental program, provided the
21	21	land is not used for residential purposes or a purpose inconsistent
22	22	with agricultural use; and planting cover crops or leaving land
23	23	idle in conjunction with normal crop or livestock rotation
24	24	procedure. The term also includes the use of land to produce or
25	25	harvest logs and posts for the use in constructing or repairing
26	26	fences, pens, barns, or other agricultural improvements on adjacent
27	27	qualified open-space land having the same owner and devoted to a
28	28	different agricultural use. The term also includes the use of land
29	29	for wildlife management. The term also includes the use of land to
30	30	raise or keep bees for pollination or for the production of human
31	31	food or other tangible products having a commercial value, provided
32	32	that the land used is not less than 5 or more than 20 acres.
33	33	SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by
34	34	adding Section 23.5215 to read as follows:
35	35	Sec. 23.5215. GUIDELINES FOR DIFFERENT AGRICULTURAL USES.
36	36	(a) The comptroller, in consultation with the Texas A&M AgriLife
37	37	Extension Service, individuals selected by the comptroller who
38	38	represent appraisal districts, and individuals selected by the
39	39	comptroller who represent small-scale producers, shall develop
40	40	guidelines for determining:
41	41	(1) the degree of intensity generally accepted in an
42	42	area for different types of agricultural production methods; and
43	43	(2) under what conditions the cumulative effect of
44	44	multiple agricultural uses of a tract of land meets the degree of
45	45	intensity generally accepted in the area.
46	46	(b) The comptroller, in consultation with the Texas A&M
47	47	AgriLife Extension Service, individuals selected by the
48	48	comptroller who represent appraisal districts, and individuals
49	49	selected by the comptroller who represent small-scale producers,
50	50	shall develop guidelines for determining under what conditions land
51	51	under 10 acres in size used for the production of fruits,
52	52	vegetables, poultry, hogs, sheep, or goats qualifies for appraisal
53	53	under this subchapter. The guidelines must provide that land under
54	54	10 acres in size that qualifies for appraisal under this subchapter
55	55	solely on the basis of the guidelines developed under this section
56	56	may not subsequently qualify under Section 23.51(7) for appraisal
57	57	under this subchapter if the owner changes the use of the land to
58	58	wildlife management.
59	59	(c) The guidelines developed under this section may include
60	60	recordkeeping requirements consistent with normal practices of
61	61	agricultural operations.
62	62	(d) The comptroller in developing guidelines under this
63	63	section may consider the following factors:
64	64	(1) the financial investment of a producer in an
65	65	agricultural use of a tract of land;
66	66	(2) the degree of active management of a producer in
67	67	the agricultural use of a tract of land;
68	68	(3) the percentage of a tract of land used by a
69	69	producer for agricultural uses; and
70	70	(4) any other factor the comptroller considers
71	71	appropriate.
72	72	(e) The comptroller, in cooperation with appraisal
73	73	districts, shall provide educational resources to chief appraisers
74	74	to assist with the appraisal of land using the guidelines developed
75	75	under this section.
76	76	(f) The comptroller shall meet with persons described by
77	77	Subsections (a) and (b) at least once every 10 years to review the
78	78	guidelines developed under this section. The comptroller shall
79	79	update the guidelines as appropriate.
80	80	SECTION 3. Not later than September 1, 2020, the
81	81	comptroller shall distribute the guidelines required by Section
82	82	23.5215, Tax Code, as added by this Act, to each appraisal district.
83	83	SECTION 4. This Act applies only to the appraisal of land
84	84	for ad valorem tax purposes for a tax year that begins on or after
85	85	January 1, 2021.
86	86	SECTION 5. This Act takes effect September 1, 2019.