87R7650 SMT-F
By: Shine H.B. No. 4320
A BILL TO BE ENTITLED
AN ACT
relating to the appraisal of land for ad valorem tax purposes on the
basis of its productive capacity.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.43(b), Tax Code, is amended to read as
follows:
(b) A claimant must deliver a completed application form to
the chief appraiser before April [May] 1 and must furnish the
information required by the form. For good cause shown the chief
appraiser may by written order extend the deadline for filing the
application to June 1 [by written order for a single period not to
exceed 60 days].
SECTION 2. Section 23.51, Tax Code, is amended by adding
Subdivision (9) to read as follows:
(9) "Bee" and "colony" have the meanings assigned by
Section 131.001, Agriculture Code.
SECTION 3. Subchapter D, Chapter 23, Tax Code, is amended by
adding Section 23.5215 to read as follows:
Sec. 23.5215. STANDARDS FOR QUALIFICATION OF LAND FOR
APPRAISAL BASED ON USE TO RAISE OR KEEP BEES. (a) Subject to
Subsection (b), for land to qualify for appraisal under this
subchapter for a tax year on the basis of its use to raise or keep
bees:
(1) the land must contain at least six colonies; and
(2) the colonies must be located on the land for at
least nine months of the year.
(b) If the land consists of more than 5 acres, the land must
contain at least one additional colony for each additional 2.5
acres.
SECTION 4. Section 23.54, Tax Code, is amended by amending
Subsection (d) and adding Subsection (f-1) to read as follows:
(d) The form must be filed before April [May] 1. However,
for good cause the chief appraiser may extend the filing deadline to
June 1 [for not more than 60 days].
(f-1) If the chief appraiser determines that a change of
ownership of land appraised under this subchapter for a tax year has
or may have occurred, on or before February 1 of the following tax
year the chief appraiser shall deliver an application form and a
brief explanation of the requirements for land to be eligible for
appraisal under this subchapter to the person who the chief
appraiser has determined is or may be the new owner of the land.
SECTION 5. Section 23.55, Tax Code, is amended by adding
Subsections (e-1) and (r) to read as follows:
(e-1) A property owner may request in writing that the chief
appraiser determine whether a change of use of the property owner's
land has occurred. The request must state the manner in which the
property owner is currently using the land. Not later than the 90th
day after the date the chief appraiser receives the request, the
chief appraiser shall provide the property owner with a written
determination that includes a description of the current use of the
land and a statement as to whether the current use of the land has
resulted in a change of use of the land. If the chief appraiser
determines that a change of use of the land has not occurred, the
chief appraiser may not later determine that a change of use of the
land has occurred on the basis of the use described in the written
determination.
(r) The sanctions provided by Subsection (a) do not apply to
a change in the use of land if, after the change in use, the physical
characteristics of the land remain consistent with the physical
characteristics of the land during the period for which the land was
eligible for appraisal under this subchapter.
SECTION 6. Section 23.75(d), Tax Code, is amended to read as
follows:
(d) The form must be filed before April [May] 1. However,
for good cause the chief appraiser may extend the filing deadline to
June 1 [for not more than 60 days].
SECTION 7. Section 23.9804(e), Tax Code, is amended to read
as follows:
(e) The form must be filed before April [May] 1. However,
for good cause shown, the chief appraiser may extend the filing
deadline to June 1 [for not more than 15 days].
SECTION 8. This Act applies only to the appraisal of land
for ad valorem tax purposes for a tax year that begins on or after
the effective date of this Act.
SECTION 9. This Act takes effect January 1, 2022.