Texas 2019 - 86th Regular

Texas Senate Bill SB701 Compare Versions

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

Old	New	Differences
1	1	86R3207 LHC-F
2	2	By: Nichols S.B. No. 701
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the qualification of land for appraisal for ad valorem
8	8	tax purposes as timber land or restricted-use timber land.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 23.72, Tax Code, is amended to read as
11	11	follows:
12	12	Sec. 23.72. QUALIFICATION FOR PRODUCTIVITY APPRAISAL. (a)
13	13	Land qualifies for appraisal as provided by this subchapter if it is
14	14	currently and actively devoted principally to production of timber
15	15	or forest products to the degree of intensity generally accepted in
16	16	the area with intent to produce income and has been devoted
17	17	principally to production of timber or forest products or to
18	18	agricultural use that would qualify the land for appraisal under
19	19	Subchapter C or D [of this chapter] for five of the preceding seven
20	20	years.
21	21	(b) In determining whether land is currently and actively
22	22	devoted principally to the production of timber or forest products
23	23	to the degree of intensity generally accepted in an area, a chief
24	24	appraiser may not consider the purpose for which a portion of a
25	25	parcel of land is used if the portion is:
26	26	(1) used for a purpose associated with the production
27	27	of timber or forest products, including use as a road,
28	28	right-of-way, buffer area, or firebreak; or
29	29	(2) subject to a right-of-way that was taken through
30	30	the exercise of the power of eminent domain.
31	31	(c) For the purpose of the appraisal of land under this
32	32	subchapter, a portion of a parcel of land described by Subsection
33	33	(b) is considered land that qualifies for appraisal under this
34	34	subchapter if the remainder of the parcel of land qualifies for
35	35	appraisal under this subchapter.
36	36	SECTION 2. Subchapter E, Chapter 23, Tax Code, is amended by
37	37	adding Section 23.765 to read as follows:
38	38	Sec. 23.765. OIL AND GAS OPERATIONS ON LAND. The
39	39	eligibility of land for appraisal under this subchapter does not
40	40	end because a lessee under an oil and gas lease begins conducting
41	41	oil and gas operations over which the Railroad Commission of Texas
42	42	has jurisdiction on the land if the portion of the land on which oil
43	43	and gas operations are not being conducted otherwise continues to
44	44	qualify for appraisal under this subchapter.
45	45	SECTION 3. Section 23.9802, Tax Code, is amended by adding
46	46	Subsections (d) and (e) to read as follows:
47	47	(d) In determining whether land qualifies for appraisal as
48	48	provided by this subchapter, a chief appraiser may not consider the
49	49	purpose for which a portion of a parcel of land is used if the
50	50	portion is:
51	51	(1) used for a purpose associated with the production
52	52	of timber or forest products, including use as a road,
53	53	right-of-way, buffer area, or firebreak; or
54	54	(2) subject to a right-of-way that was taken through
55	55	the exercise of the power of eminent domain.
56	56	(e) For the purpose of the appraisal of land under this
57	57	subchapter, a portion of a parcel of land described by Subsection
58	58	(d) is considered land that qualifies for appraisal under this
59	59	subchapter if the remainder of the parcel of land qualifies for
60	60	appraisal under this subchapter.
61	61	SECTION 4. Subchapter H, Chapter 23, Tax Code, is amended by
62	62	adding Section 23.9808 to read as follows:
63	63	Sec. 23.9808. OIL AND GAS OPERATIONS ON LAND. The
64	64	eligibility of land for appraisal under this subchapter does not
65	65	end because a lessee under an oil and gas lease begins conducting
66	66	oil and gas operations over which the Railroad Commission of Texas
67	67	has jurisdiction on the land if the portion of the land on which oil
68	68	and gas operations are not being conducted otherwise continues to
69	69	qualify for appraisal under this subchapter.
70	70	SECTION 5. (a) Sections 23.72 and 23.9802, Tax Code, as
71	71	amended by this Act, apply only to the appraisal of land for ad
72	72	valorem tax purposes for a tax year that begins on or after the
73	73	effective date of this Act.
74	74	(b) Sections 23.765 and 23.9808, Tax Code, as added by this
75	75	Act, do not affect an additional tax imposed as a result of a change
76	76	of use of land appraised under Subchapter E or H, Chapter 23, Tax
77	77	Code, that occurred before the effective date of this Act.
78	78	SECTION 6. This Act takes effect September 1, 2019.