Bill Text: TX HB950 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the qualification of land for appraisal for ad valorem tax purposes as qualified open-space land.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Introduced - Dead) 2017-03-22 - Left pending in committee [HB950 Detail]
Download: Texas-2017-HB950-Introduced.html
85R2166 SMH-F | ||
By: Rodriguez of Bexar | H.B. No. 950 |
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relating to the qualification 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. Section 23.51(1), Tax Code, is 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. 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. In addition, | ||
notwithstanding the other provisions of this subdivision, land | ||
qualifies for appraisal as qualified open-space land under this | ||
subchapter if the land: | ||
(A) is currently devoted principally to | ||
agricultural use to the degree of intensity generally accepted in | ||
the area; | ||
(B) was devoted principally to agricultural use | ||
or to production of timber or forest products for the preceding | ||
year; and | ||
(C) is owned or managed by: | ||
(i) a veteran of the armed services of the | ||
United States; or | ||
(ii) an individual who, at the time the | ||
owner filed an initial application for appraisal of the land under | ||
this subchapter, was less than 35 years of age and had not served as | ||
the principal operator of a farm or ranch for any period of more | ||
than 10 consecutive years. | ||
SECTION 2. This Act applies only to the appraisal of land | ||
for an ad valorem tax year beginning on or after the effective date | ||
of this Act. | ||
SECTION 3. This Act takes effect January 1, 2018. |