Bill Text: TX HJR176 | 2023-2024 | 88th Legislature | Introduced

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Bill Title: Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value for ad valorem tax purposes in a tax year of land designated for agricultural use or open-space land devoted to farm, ranch, or wildlife management purposes to a specified percentage of the appraised value of the land for the preceding tax year.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2023-03-23 - Referred to Ways & Means [HJR176 Detail]

Download: Texas-2023-HJR176-Introduced.html

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88R16326 SHH-D
By: Murr H.J.R. No. 176

A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to limit the maximum appraised value for ad valorem tax purposes in
a tax year of land designated for agricultural use or open-space
land devoted to farm, ranch, or wildlife management purposes to a
specified percentage of the appraised value of the land for the
preceding tax year.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1-d, Article VIII, Texas Constitution,
is amended by amending Subsection (a) and adding Subsection (a-1)
to read as follows:
(a) Except as provided by Subsection (a-1) of this Section,
all [All] land owned by natural persons which is designated for
agricultural use in accordance with the provisions of this Section
shall be assessed for all tax purposes on the consideration of only
those factors relative to such agricultural use. "Agricultural
use" means the raising of livestock or growing of crops, fruit,
flowers, and other products of the soil under natural conditions as
a business venture for profit, which business is the primary
occupation and source of income of the owner.
(a-1) The legislature by general law may limit the maximum
appraised value for ad valorem tax purposes in a tax year of land
designated for agricultural use to 110 percent, or a greater
percentage, of the appraised value of the land as determined by the
appraisal entity for the preceding tax year. A limitation on
appraised value authorized by this subsection takes effect as to a
parcel of land on the later of the effective date of the law
imposing the limitation or January 1 of the tax year following the
first tax year the owner of the land qualifies the land for
designation for agricultural use under this Section and expires on
January 1 of the first tax year the owner of the land when the
limitation took effect ceases to qualify the land for the
designation.
SECTION 2. Section 1-d-1, Article VIII, Texas Constitution,
is amended by amending Subsection (a) and adding Subsection (a-1)
to read as follows:
(a) Except as provided by Subsection (a-1) of this section,
to [To] promote the preservation of open-space land, the
legislature shall provide by general law for taxation of open-space
land devoted to farm, ranch, or wildlife management purposes on the
basis of its productive capacity and may provide by general law for
taxation of open-space land devoted to timber production on the
basis of its productive capacity. The legislature by general law
may provide eligibility limitations under this section and may
impose sanctions in furtherance of the taxation policy of this
section.
(a-1) The legislature by general law may limit the maximum
appraised value for ad valorem tax purposes in a tax year of
open-space land devoted to farm, ranch, or wildlife management
purposes to 110 percent, or a greater percentage, of the appraised
value of the land as determined by the appraisal entity for the
preceding tax year. A limitation on appraised value authorized by
this subsection takes effect as to a parcel of land on the later of
the effective date of the law imposing the limitation or January 1
of the tax year following the first tax year the owner of the land
qualifies the land as open-space land devoted to farm, ranch, or
wildlife management purposes under this section and expires on
January 1 of the first tax year the owner of the land when the
limitation took effect ceases to qualify the land as open-space
land devoted to those purposes.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2023.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to authorize the
legislature to limit the maximum appraised value for ad valorem tax
purposes in a tax year of land designated for agricultural use or
open-space land devoted to farm, ranch, or wildlife management
purposes to 110 percent or more of the appraised value of the land
for the preceding tax year."