Bill Text: TX HB1733 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to the appraisal for ad valorem tax purposes of open-space land devoted to water stewardship purposes on the basis of its productive capacity.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-04-18 - Left pending in committee [HB1733 Detail]
Download: Texas-2011-HB1733-Introduced.html
82R3880 SMH-F | ||
By: Ritter | H.B. No. 1733 |
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relating to the appraisal for ad valorem tax purposes of open-space | ||
land devoted to water stewardship purposes on the basis of its | ||
productive capacity. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 23.51, Tax Code, is amended by amending | ||
Subdivision (2) and adding Subdivision (9) to read as follows: | ||
(2) "Agricultural use" includes but is not limited to | ||
the following activities: cultivating the soil, producing crops for | ||
human food, animal feed, or planting seed or for the production of | ||
fibers; floriculture, viticulture, and horticulture; raising or | ||
keeping livestock; raising or keeping exotic animals for the | ||
production of human food or of fiber, leather, pelts, or other | ||
tangible products having a commercial value; planting cover crops | ||
or leaving land idle for the purpose of participating in a | ||
governmental program, provided the land is not used for residential | ||
purposes or a purpose inconsistent with agricultural use; and | ||
planting cover crops or leaving land idle in conjunction with | ||
normal crop or livestock rotation procedure. The term also | ||
includes the use of land to produce or harvest logs and posts for | ||
the use in constructing or repairing fences, pens, barns, or other | ||
agricultural improvements on adjacent qualified open-space land | ||
having the same owner and devoted to a different agricultural use. | ||
The term also includes the use of land for wildlife management or | ||
water stewardship. | ||
(9) "Water stewardship" means: | ||
(A) actively using land that at the time the | ||
water-stewardship use began was appraised as qualified open-space | ||
land under this subchapter or as qualified timber land under | ||
Subchapter E in at least three of the following ways to promote and | ||
sustain water quality and conservation of water resources: | ||
(i) erosion control; | ||
(ii) habitat stewardship benefiting water | ||
quality or conservation; | ||
(iii) restoration of native aquatic and | ||
riparian animal and plant species; | ||
(iv) implementation of water-efficient | ||
irrigation practices; | ||
(v) riparian and wetland habitat and buffer | ||
restoration and protection; | ||
(vi) allowance of groundwater and surface | ||
water monitoring for data collection purposes in accordance with | ||
state water planning or groundwater management area planning; and | ||
(vii) invasive aquatic plant and animal | ||
control; | ||
(B) maintaining a water right on deposit in the | ||
Texas Water Trust in accordance with Section 15.7031, Water Code, | ||
if the source of supply or point of diversion is located on land | ||
that at the time the water right was deposited was appraised as | ||
qualified open-space land under this subchapter or as qualified | ||
timber land under Subchapter E; or | ||
(C) holding a water right that authorizes the use | ||
of water for instream flows dedicated to environmental needs or bay | ||
and estuary inflows as provided by Section 11.0237, Water Code, if | ||
the source of supply or point of diversion is located on land that, | ||
at the time the water right was amended to authorize that use, was | ||
appraised as qualified open-space land under this subchapter or as | ||
qualified timber land under Subchapter E. | ||
SECTION 2. Section 23.52(g), Tax Code, is amended to read as | ||
follows: | ||
(g) The category of land that qualifies under Section | ||
23.51(7) or 23.51(9) is the category of the land under this | ||
subchapter or Subchapter E, as applicable, before the | ||
wildlife-management use or water-stewardship use, as applicable, | ||
began. | ||
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 WATER-STEWARDSHIP USE. (a) The State Soil and | ||
Water Conservation Board, with the assistance of the comptroller, | ||
shall develop standards for determining whether land qualifies | ||
under Section 23.51(9) for appraisal under this subchapter. The | ||
comptroller by rule shall adopt the standards developed by the | ||
State Soil and Water Conservation Board and distribute those rules | ||
to each appraisal district. On request of the State Soil and Water | ||
Conservation Board, the Texas AgriLife Extension Service shall | ||
assist the board in developing the standards. | ||
(b) The standards adopted under Subsection (a) may require | ||
that a tract of land be a specified minimum size or contain specific | ||
water-related attributes or that the owner of the land hold water | ||
rights authorizing appropriation of a specified minimum amount of | ||
water from a source of supply or point of diversion located on the | ||
land for the land to qualify under Section 23.51(9) for appraisal | ||
under this subchapter, taking into consideration one or more of the | ||
following factors: | ||
(1) the activities listed in Section 23.51(9); | ||
(2) the region in this state in which the land is | ||
located; and | ||
(3) any other factor the State Soil and Water | ||
Conservation Board determines is relevant. | ||
(c) The standards adopted under Subsection (a) may include | ||
specifications for a written management plan to be developed by a | ||
landowner if the landowner receives a request for a written | ||
management plan from a chief appraiser as part of a request for | ||
additional information under Section 23.57. | ||
(d) In determining whether land qualifies under Section | ||
23.51(9) for appraisal under this subchapter, the chief appraiser | ||
and the appraisal review board shall apply the standards adopted | ||
under Subsection (a) and, to the extent they do not conflict with | ||
those standards, the appraisal manuals developed and distributed | ||
under Section 23.52(d). | ||
SECTION 4. Section 23.56, Tax Code, is amended to read as | ||
follows: | ||
Sec. 23.56. LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE | ||
LAND. Land is not eligible for appraisal as provided by this | ||
subchapter if: | ||
(1) the land is located inside the corporate limits of | ||
an incorporated city or town, unless: | ||
(A) the city or town is not providing the land | ||
with governmental and proprietary services substantially | ||
equivalent in standard and scope to those services it provides in | ||
other parts of the city or town with similar topography, land | ||
utilization, and population density; | ||
(B) the land has been devoted principally to | ||
agricultural use continuously for the preceding five years; or | ||
(C) the land: | ||
(i) has been devoted principally to | ||
agricultural use or to production of timber or forest products | ||
continuously for the preceding five years; and | ||
(ii) is used for wildlife management or | ||
water stewardship; | ||
(2) the land is owned by an individual who is a | ||
nonresident alien or by a foreign government if that individual or | ||
government is required by federal law or by rule adopted pursuant to | ||
federal law to register his ownership or acquisition of that | ||
property; or | ||
(3) the land is owned by a corporation, partnership, | ||
trust, or other legal entity if the entity is required by federal | ||
law or by rule adopted pursuant to federal law to register its | ||
ownership or acquisition of that land and a nonresident alien or a | ||
foreign government or any combination of nonresident aliens and | ||
foreign governments own a majority interest in the entity. | ||
SECTION 5. Section 23.60(a), Tax Code, is amended to read as | ||
follows: | ||
(a) An owner of qualified open-space land, other than land | ||
used for wildlife management or water stewardship, on which the | ||
Texas Animal Health Commission has established a temporary | ||
quarantine of at least 90 days in length in the current tax year for | ||
the purpose of regulating the handling of livestock and eradicating | ||
ticks or exposure to ticks at any time during a tax year is entitled | ||
to a reappraisal of the owner's land for that year on written | ||
request delivered to the chief appraiser. | ||
SECTION 6. (a) 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. | ||
(b) As soon as practicable after the effective date of this | ||
Act the State Soil and Water Conservation Board, with the | ||
assistance of the comptroller, shall develop the standards required | ||
by Section 23.5215, Tax Code, as added by this Act. As soon as | ||
practicable after those standards are developed, the comptroller by | ||
rule shall adopt those standards and distribute those rules to each | ||
appraisal district as required by that section. The rules apply | ||
only to tax years beginning on or after the effective date of this | ||
Act. | ||
SECTION 7. This Act takes effect January 1, 2012, but only | ||
if the constitutional amendment proposed by the 82nd Legislature, | ||
Regular Session, 2011, providing for the appraisal for ad valorem | ||
tax purposes of open-space land devoted to water stewardship | ||
purposes on the basis of its productive capacity is approved by the | ||
voters. If that amendment is not approved by the voters, this Act | ||
has no effect. |