| 1 | 1 | | 87R7650 SMT-F |
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| 2 | 2 | | By: Shine H.B. No. 4320 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the appraisal of land for ad valorem tax purposes on the |
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| 8 | 8 | | basis of its productive capacity. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 23.43(b), Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | (b) A claimant must deliver a completed application form to |
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| 13 | 13 | | the chief appraiser before April [May] 1 and must furnish the |
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| 14 | 14 | | information required by the form. For good cause shown the chief |
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| 15 | 15 | | appraiser may by written order extend the deadline for filing the |
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| 16 | 16 | | application to June 1 [by written order for a single period not to |
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| 17 | 17 | | exceed 60 days]. |
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| 18 | 18 | | SECTION 2. Section 23.51, Tax Code, is amended by adding |
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| 19 | 19 | | Subdivision (9) to read as follows: |
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| 20 | 20 | | (9) "Bee" and "colony" have the meanings assigned by |
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| 21 | 21 | | Section 131.001, Agriculture Code. |
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| 22 | 22 | | SECTION 3. Subchapter D, Chapter 23, Tax Code, is amended by |
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| 23 | 23 | | adding Section 23.5215 to read as follows: |
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| 24 | 24 | | Sec. 23.5215. STANDARDS FOR QUALIFICATION OF LAND FOR |
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| 25 | 25 | | APPRAISAL BASED ON USE TO RAISE OR KEEP BEES. (a) Subject to |
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| 26 | 26 | | Subsection (b), for land to qualify for appraisal under this |
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| 27 | 27 | | subchapter for a tax year on the basis of its use to raise or keep |
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| 28 | 28 | | bees: |
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| 29 | 29 | | (1) the land must contain at least six colonies; and |
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| 30 | 30 | | (2) the colonies must be located on the land for at |
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| 31 | 31 | | least nine months of the year. |
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| 32 | 32 | | (b) If the land consists of more than 5 acres, the land must |
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| 33 | 33 | | contain at least one additional colony for each additional 2.5 |
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| 34 | 34 | | acres. |
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| 35 | 35 | | SECTION 4. Section 23.54, Tax Code, is amended by amending |
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| 36 | 36 | | Subsection (d) and adding Subsection (f-1) to read as follows: |
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| 37 | 37 | | (d) The form must be filed before April [May] 1. However, |
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| 38 | 38 | | for good cause the chief appraiser may extend the filing deadline to |
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| 39 | 39 | | June 1 [for not more than 60 days]. |
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| 40 | 40 | | (f-1) If the chief appraiser determines that a change of |
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| 41 | 41 | | ownership of land appraised under this subchapter for a tax year has |
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| 42 | 42 | | or may have occurred, on or before February 1 of the following tax |
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| 43 | 43 | | year the chief appraiser shall deliver an application form and a |
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| 44 | 44 | | brief explanation of the requirements for land to be eligible for |
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| 45 | 45 | | appraisal under this subchapter to the person who the chief |
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| 46 | 46 | | appraiser has determined is or may be the new owner of the land. |
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| 47 | 47 | | SECTION 5. Section 23.55, Tax Code, is amended by adding |
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| 48 | 48 | | Subsections (e-1) and (r) to read as follows: |
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| 49 | 49 | | (e-1) A property owner may request in writing that the chief |
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| 50 | 50 | | appraiser determine whether a change of use of the property owner's |
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| 51 | 51 | | land has occurred. The request must state the manner in which the |
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| 52 | 52 | | property owner is currently using the land. Not later than the 90th |
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| 53 | 53 | | day after the date the chief appraiser receives the request, the |
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| 54 | 54 | | chief appraiser shall provide the property owner with a written |
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| 55 | 55 | | determination that includes a description of the current use of the |
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| 56 | 56 | | land and a statement as to whether the current use of the land has |
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| 57 | 57 | | resulted in a change of use of the land. If the chief appraiser |
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| 58 | 58 | | determines that a change of use of the land has not occurred, the |
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| 59 | 59 | | chief appraiser may not later determine that a change of use of the |
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| 60 | 60 | | land has occurred on the basis of the use described in the written |
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| 61 | 61 | | determination. |
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| 62 | 62 | | (r) The sanctions provided by Subsection (a) do not apply to |
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| 63 | 63 | | a change in the use of land if, after the change in use, the physical |
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| 64 | 64 | | characteristics of the land remain consistent with the physical |
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| 65 | 65 | | characteristics of the land during the period for which the land was |
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| 66 | 66 | | eligible for appraisal under this subchapter. |
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| 67 | 67 | | SECTION 6. Section 23.75(d), Tax Code, is amended to read as |
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| 68 | 68 | | follows: |
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| 69 | 69 | | (d) The form must be filed before April [May] 1. However, |
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| 70 | 70 | | for good cause the chief appraiser may extend the filing deadline to |
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| 71 | 71 | | June 1 [for not more than 60 days]. |
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| 72 | 72 | | SECTION 7. Section 23.9804(e), Tax Code, is amended to read |
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| 73 | 73 | | as follows: |
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| 74 | 74 | | (e) The form must be filed before April [May] 1. However, |
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| 75 | 75 | | for good cause shown, the chief appraiser may extend the filing |
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| 76 | 76 | | deadline to June 1 [for not more than 15 days]. |
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| 77 | 77 | | SECTION 8. This Act applies only to the appraisal of land |
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| 78 | 78 | | for ad valorem tax purposes for a tax year that begins on or after |
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| 79 | 79 | | the effective date of this Act. |
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| 80 | 80 | | SECTION 9. This Act takes effect January 1, 2022. |
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