Bill Text: TX HB591 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to the eligibility of land owned by certain members of the armed services of the United States for appraisal for ad valorem tax purposes as qualified open-space land.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2015-02-19 - Referred to Ways & Means [HB591 Detail]
Download: Texas-2015-HB591-Introduced.html
| 84R3429 TJB-D | ||
| By: Ashby | H.B. No. 591 | |
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| relating to the eligibility of land owned by certain members of the | ||
| armed services of the United States 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. Subchapter D, Chapter 23, Tax Code, is amended by | ||
| adding Section 23.523 to read as follows: | ||
| Sec. 23.523. TEMPORARY CESSATION OF AGRICULTURAL USE WHEN | ||
| PROPERTY OWNER DEPLOYED OR STATIONED OUTSIDE STATE AS MEMBER OF | ||
| ARMED SERVICES. (a) The eligibility of land for appraisal under | ||
| this subchapter does not end because the land ceases to be devoted | ||
| principally to agricultural use to the degree of intensity | ||
| generally accepted in the area if the owner of the land: | ||
| (1) is a member of the armed services of the United | ||
| States who is deployed or stationed outside this state; and | ||
| (2) intends that the use of the land in that manner and | ||
| to that degree of intensity be resumed not later than the 180th day | ||
| after the date the owner ceases to be deployed or stationed outside | ||
| this state. | ||
| (b) The owner of land to which this section applies must | ||
| notify the appraisal office in writing not later than the 30th day | ||
| after the date the owner is deployed or stationed outside this state | ||
| that the owner: | ||
| (1) will be or has been deployed or stationed outside | ||
| this state; and | ||
| (2) intends to use the land in the manner, to the | ||
| degree, and within the time described by Subsection (a)(2). | ||
| SECTION 2. (a) This section applies only to land owned by a | ||
| member of the armed services of the United States who is deployed or | ||
| stationed outside this state on the effective date of this Act. | ||
| (b) Notwithstanding Section 23.523(b), Tax Code, as added | ||
| by this Act, the eligibility of the land for appraisal under | ||
| Subchapter D, Chapter 23, Tax Code, does not end because the land | ||
| ceases to be devoted principally to agricultural use to the degree | ||
| of intensity generally accepted in the area if: | ||
| (1) the owner of the land: | ||
| (A) meets the requirements of Section | ||
| 23.523(a)(2), Tax Code, as added by this Act; and | ||
| (B) provides the notice required by Section | ||
| 23.523(b), Tax Code, as added by this Act, not later than the 90th | ||
| day after the effective date of this Act; and | ||
| (2) the chief appraiser of the appraisal district in | ||
| which the land is located has not, as of the effective date of this | ||
| Act, made a determination under Section 23.55, Tax Code, that a | ||
| change in use of the land has occurred. | ||
| SECTION 3. This Act takes effect immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect September 1, 2015. | ||
