Texas 2023 - 88th Regular

Texas Senate Bill SB2427 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88R13162 DRS-F
2	2	By: Zaffirini S.B. No. 2427
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. Sections 23.51(1) and (7), Tax Code, are amended
11	11	to read as follows:
12	12	(1) "Qualified open-space land" means land that is
13	13	currently devoted principally to agricultural use to the degree of
14	14	intensity generally accepted in the area and that has been devoted
15	15	principally to agricultural use or to production of timber or
16	16	forest products for five of the preceding seven years or land that
17	17	is used principally as an ecological laboratory by a public or
18	18	private college or university and that has been used principally in
19	19	that manner by a college or university for five of the preceding
20	20	seven years. Qualified open-space land includes all appurtenances
21	21	to the land. For the purposes of this subdivision, appurtenances to
22	22	the land means private roads, dams, reservoirs, water wells,
23	23	canals, ditches, terraces, and other reshapings of the soil,
24	24	fences, and riparian water rights. Notwithstanding the other
25	25	provisions of this subdivision, land that is currently devoted
26	26	principally to wildlife management as defined by Subdivision (7)(B)
27	27	or (C) to the degree of intensity generally accepted in the area
28	28	qualifies for appraisal as qualified open-space land under this
29	29	subchapter regardless of the manner in which the land was used in
30	30	any preceding year. In addition, notwithstanding the other
31	31	provisions of this subdivision, land qualifies for appraisal as
32	32	qualified open-space land under this subchapter if the land:
33	33	(A) is currently devoted principally to wildlife
34	34	management as defined by Subdivision (7)(A) to the degree of
35	35	intensity generally accepted in the area and has been devoted
36	36	principally to agricultural use or to the production of timber or
37	37	forest products for three of the preceding five years; or
38	38	(B) is currently devoted principally to raising
39	39	or keeping bees for pollination or for the production of human food
40	40	or other tangible products having a commercial value to the degree
41	41	of intensity generally accepted in the area and has been devoted
42	42	principally to agricultural use or to the production of timber or
43	43	forest products for three of the preceding five years.
44	44	(7) "Wildlife management" means:
45	45	(A) actively using land [that at the time the
46	46	wildlife-management use began was appraised as qualified
47	47	open-space land under this subchapter or as qualified timber land
48	48	under Subchapter E] in at least three of the following ways to
49	49	propagate a sustaining breeding, migrating, or wintering
50	50	population of indigenous wild animals for human use, including
51	51	food, medicine, or recreation:
52	52	(i) habitat control;
53	53	(ii) erosion control;
54	54	(iii) predator control;
55	55	(iv) providing supplemental supplies of
56	56	water;
57	57	(v) providing supplemental supplies of
58	58	food;
59	59	(vi) providing shelters; and
60	60	(vii) making of census counts to determine
61	61	population;
62	62	(B) actively using land to protect federally
63	63	listed endangered species under a federal permit if the land is:
64	64	(i) included in a habitat preserve and is
65	65	subject to a conservation easement created under Chapter 183,
66	66	Natural Resources Code; or
67	67	(ii) part of a conservation development
68	68	under a federally approved habitat conservation plan that restricts
69	69	the use of the land to protect federally listed endangered species;
70	70	or
71	71	(C) actively using land for a conservation or
72	72	restoration project to provide compensation for natural resource
73	73	damages pursuant to the Comprehensive Environmental Response,
74	74	Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et
75	75	seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et
76	76	seq.), the Federal Water Pollution Control Act (33 U.S.C. Section
77	77	1251 et seq.), or Chapter 40, Natural Resources Code.
78	78	SECTION 2. Section 23.52(g), Tax Code, is amended to read as
79	79	follows:
80	80	(g) The category of land that qualifies under Section
81	81	23.51(7) is:
82	82	(1) the category of the land under this subchapter or
83	83	Subchapter E, as applicable, before the wildlife-management use
84	84	began; or
85	85	(2) if Subdivision (1) does not apply, the native
86	86	pasture category.
87	87	SECTION 3. This Act applies only to the appraisal of land
88	88	for ad valorem tax purposes for a tax year that begins on or after
89	89	the effective date of this Act.
90	90	SECTION 4. This Act takes effect January 1, 2024.