Bill Text: TX HB4320 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the appraisal of land for ad valorem tax purposes on the basis of its productive capacity.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-29 - Referred to Ways & Means [HB4320 Detail]
Download: Texas-2021-HB4320-Introduced.html
87R7650 SMT-F | ||
By: Shine | H.B. No. 4320 |
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relating to the appraisal of land for ad valorem tax purposes on the | ||
basis of its productive capacity. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 23.43(b), Tax Code, is amended to read as | ||
follows: | ||
(b) A claimant must deliver a completed application form to | ||
the chief appraiser before April [ |
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information required by the form. For good cause shown the chief | ||
appraiser may by written order extend the deadline for filing the | ||
application to June 1 [ |
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SECTION 2. Section 23.51, Tax Code, is amended by adding | ||
Subdivision (9) to read as follows: | ||
(9) "Bee" and "colony" have the meanings assigned by | ||
Section 131.001, Agriculture Code. | ||
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 USE TO RAISE OR KEEP BEES. (a) Subject to | ||
Subsection (b), for land to qualify for appraisal under this | ||
subchapter for a tax year on the basis of its use to raise or keep | ||
bees: | ||
(1) the land must contain at least six colonies; and | ||
(2) the colonies must be located on the land for at | ||
least nine months of the year. | ||
(b) If the land consists of more than 5 acres, the land must | ||
contain at least one additional colony for each additional 2.5 | ||
acres. | ||
SECTION 4. Section 23.54, Tax Code, is amended by amending | ||
Subsection (d) and adding Subsection (f-1) to read as follows: | ||
(d) The form must be filed before April [ |
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for good cause the chief appraiser may extend the filing deadline to | ||
June 1 [ |
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(f-1) If the chief appraiser determines that a change of | ||
ownership of land appraised under this subchapter for a tax year has | ||
or may have occurred, on or before February 1 of the following tax | ||
year the chief appraiser shall deliver an application form and a | ||
brief explanation of the requirements for land to be eligible for | ||
appraisal under this subchapter to the person who the chief | ||
appraiser has determined is or may be the new owner of the land. | ||
SECTION 5. Section 23.55, Tax Code, is amended by adding | ||
Subsections (e-1) and (r) to read as follows: | ||
(e-1) A property owner may request in writing that the chief | ||
appraiser determine whether a change of use of the property owner's | ||
land has occurred. The request must state the manner in which the | ||
property owner is currently using the land. Not later than the 90th | ||
day after the date the chief appraiser receives the request, the | ||
chief appraiser shall provide the property owner with a written | ||
determination that includes a description of the current use of the | ||
land and a statement as to whether the current use of the land has | ||
resulted in a change of use of the land. If the chief appraiser | ||
determines that a change of use of the land has not occurred, the | ||
chief appraiser may not later determine that a change of use of the | ||
land has occurred on the basis of the use described in the written | ||
determination. | ||
(r) The sanctions provided by Subsection (a) do not apply to | ||
a change in the use of land if, after the change in use, the physical | ||
characteristics of the land remain consistent with the physical | ||
characteristics of the land during the period for which the land was | ||
eligible for appraisal under this subchapter. | ||
SECTION 6. Section 23.75(d), Tax Code, is amended to read as | ||
follows: | ||
(d) The form must be filed before April [ |
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for good cause the chief appraiser may extend the filing deadline to | ||
June 1 [ |
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SECTION 7. Section 23.9804(e), Tax Code, is amended to read | ||
as follows: | ||
(e) The form must be filed before April [ |
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for good cause shown, the chief appraiser may extend the filing | ||
deadline to June 1 [ |
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SECTION 8. 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. | ||
SECTION 9. This Act takes effect January 1, 2022. |