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
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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.
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