Texas 2023 - 88th Regular

Texas House Bill HJR176 Compare Versions

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Old	New	Differences
1	1	88R16326 SHH-D
2	2	By: Murr H.J.R. No. 176
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment to authorize the legislature
7	7	to limit the maximum appraised value for ad valorem tax purposes in
8	8	a tax year of land designated for agricultural use or open-space
9	9	land devoted to farm, ranch, or wildlife management purposes to a
10	10	specified percentage of the appraised value of the land for the
11	11	preceding tax year.
12	12	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. Section 1-d, Article VIII, Texas Constitution,
14	14	is amended by amending Subsection (a) and adding Subsection (a-1)
15	15	to read as follows:
16	16	(a) Except as provided by Subsection (a-1) of this Section,
17	17	all [All] land owned by natural persons which is designated for
18	18	agricultural use in accordance with the provisions of this Section
19	19	shall be assessed for all tax purposes on the consideration of only
20	20	those factors relative to such agricultural use. "Agricultural
21	21	use" means the raising of livestock or growing of crops, fruit,
22	22	flowers, and other products of the soil under natural conditions as
23	23	a business venture for profit, which business is the primary
24	24	occupation and source of income of the owner.
25	25	(a-1) The legislature by general law may limit the maximum
26	26	appraised value for ad valorem tax purposes in a tax year of land
27	27	designated for agricultural use to 110 percent, or a greater
28	28	percentage, of the appraised value of the land as determined by the
29	29	appraisal entity for the preceding tax year. A limitation on
30	30	appraised value authorized by this subsection takes effect as to a
31	31	parcel of land on the later of the effective date of the law
32	32	imposing the limitation or January 1 of the tax year following the
33	33	first tax year the owner of the land qualifies the land for
34	34	designation for agricultural use under this Section and expires on
35	35	January 1 of the first tax year the owner of the land when the
36	36	limitation took effect ceases to qualify the land for the
37	37	designation.
38	38	SECTION 2. Section 1-d-1, Article VIII, Texas Constitution,
39	39	is amended by amending Subsection (a) and adding Subsection (a-1)
40	40	to read as follows:
41	41	(a) Except as provided by Subsection (a-1) of this section,
42	42	to [To] promote the preservation of open-space land, the
43	43	legislature shall provide by general law for taxation of open-space
44	44	land devoted to farm, ranch, or wildlife management purposes on the
45	45	basis of its productive capacity and may provide by general law for
46	46	taxation of open-space land devoted to timber production on the
47	47	basis of its productive capacity. The legislature by general law
48	48	may provide eligibility limitations under this section and may
49	49	impose sanctions in furtherance of the taxation policy of this
50	50	section.
51	51	(a-1) The legislature by general law may limit the maximum
52	52	appraised value for ad valorem tax purposes in a tax year of
53	53	open-space land devoted to farm, ranch, or wildlife management
54	54	purposes to 110 percent, or a greater percentage, of the appraised
55	55	value of the land as determined by the appraisal entity for the
56	56	preceding tax year. A limitation on appraised value authorized by
57	57	this subsection takes effect as to a parcel of land on the later of
58	58	the effective date of the law imposing the limitation or January 1
59	59	of the tax year following the first tax year the owner of the land
60	60	qualifies the land as open-space land devoted to farm, ranch, or
61	61	wildlife management purposes under this section and expires on
62	62	January 1 of the first tax year the owner of the land when the
63	63	limitation took effect ceases to qualify the land as open-space
64	64	land devoted to those purposes.
65	65	SECTION 3. This proposed constitutional amendment shall be
66	66	submitted to the voters at an election to be held November 7, 2023.
67	67	The ballot shall be printed to permit voting for or against the
68	68	proposition: "The constitutional amendment to authorize the
69	69	legislature to limit the maximum appraised value for ad valorem tax
70	70	purposes in a tax year of land designated for agricultural use or
71	71	open-space land devoted to farm, ranch, or wildlife management
72	72	purposes to 110 percent or more of the appraised value of the land
73	73	for the preceding tax year."