Bill Text: TX HB1900 | 2015-2016 | 84th Legislature | Engrossed
Bill Title: Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2015-05-20 - Left pending in committee [HB1900 Detail]
Download: Texas-2015-HB1900-Engrossed.html
By: Rodriguez of Travis, Kacal, Cyrier, | H.B. No. 1900 | |
Moody |
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relating to the eligibility of land for appraisal for ad valorem tax | ||
purposes as qualified open-space land. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Sections 23.51(1) and (2), Tax Code, are amended | ||
to read as follows: | ||
(1) "Qualified open-space land" means land that is | ||
currently devoted principally to agricultural use to the degree of | ||
intensity generally accepted in the area and that has been devoted | ||
principally to agricultural use or to production of timber or | ||
forest products for five of the preceding seven years or land that | ||
is used principally as an ecological laboratory by a public or | ||
private college or university. A chief appraiser shall distinguish | ||
between the degree of intensity required for various agricultural | ||
production methods, including organic, sustainable, pastured | ||
poultry, rotational grazing, and other uncommon production methods | ||
or systems. Qualified open-space land includes all appurtenances | ||
to the land. For the purposes of this subdivision, appurtenances | ||
to the land means private roads, dams, reservoirs, water wells, | ||
canals, ditches, terraces, and other reshapings of the soil, | ||
fences, and riparian water rights. Notwithstanding the other | ||
provisions of this subdivision, land that is currently devoted | ||
principally to wildlife management as defined by Subdivision (7)(B) | ||
or (C) to the degree of intensity generally accepted in the area | ||
qualifies for appraisal as qualified open-space land under this | ||
subchapter regardless of the manner in which the land was used in | ||
any preceding year. | ||
(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; producing fruits and vegetables; 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. The term also includes the use of land to | ||
raise or keep bees for pollination or for the production of human | ||
food or other tangible products having a commercial value, provided | ||
that the land used is not less than 5 or more than 20 acres. | ||
SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by | ||
adding Section 23.5215 to read as follows: | ||
Sec. 23.5215. GUIDELINES FOR UNCOMMON AGRICULTURAL USES. | ||
(a) The comptroller, in consultation with the Texas A&M AgriLife | ||
Extension Service, individuals selected by the comptroller who | ||
represent appraisal districts, and individuals selected by the | ||
comptroller who represent affected producers, shall develop | ||
guidelines for determining under what conditions the cumulative | ||
effect of multiple agricultural uses of a tract of land meets the | ||
degree of intensity generally accepted in the area. | ||
(b) The comptroller, in consultation with the Texas A&M | ||
AgriLife Extension Service, individuals selected by the | ||
comptroller who represent appraisal districts, and individuals | ||
selected by the comptroller who represent small-scale producers, | ||
shall develop guidelines for determining under what conditions land | ||
under 10 acres in size used for the production of fruits, | ||
vegetables, poultry, hogs, sheep, or goats qualifies for appraisal | ||
under this subchapter. The guidelines must provide that land under | ||
10 acres in size that qualifies for appraisal under this subchapter | ||
solely on the basis of the guidelines developed under this section | ||
may not subsequently qualify under Section 23.51(7) for appraisal | ||
under this subchapter if the owner changes the use of the land to | ||
wildlife management. | ||
(c) The guidelines developed under this section may include | ||
recordkeeping requirements consistent with normal practices of | ||
agricultural operations. | ||
(d) The comptroller in developing guidelines under this | ||
section may consider the following factors: | ||
(1) the financial investment of a producer in an | ||
agricultural use of a tract of land; | ||
(2) the degree of active management of a producer in | ||
the agricultural use of a tract of land; | ||
(3) the percentage of a tract of land used by a | ||
producer for agricultural uses; and | ||
(4) any other factor the comptroller considers | ||
appropriate. | ||
(e) The comptroller, in cooperation with appraisal | ||
districts, shall provide educational resources to chief appraisers | ||
to assist with the appraisal of land using the guidelines developed | ||
under this section and of land using an uncommon production method, | ||
such as organic production, sustainable production, and pastured | ||
poultry. | ||
SECTION 3. Not later than September 1, 2016, the | ||
comptroller shall distribute the guidelines required by Section | ||
23.5215, Tax Code, as added by this Act, to each appraisal district. | ||
SECTION 4. This Act applies only to the appraisal of land | ||
for ad valorem tax purposes for a tax year that begins on or after | ||
January 1, 2017. | ||
SECTION 5. This Act takes effect September 1, 2015. |