Bill Text: TX SB1455 | 2023-2024 | 88th Legislature | Introduced


Bill Title: Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2023-03-16 - Referred to Local Government [SB1455 Detail]

Download: Texas-2023-SB1455-Introduced.html
  88R3228 TJB-D
 
  By: Paxton S.B. No. 1455
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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 and that has been used principally in
  that manner by a college or university for five of the preceding
  seven years. 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, 2024, 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, 2025.
         SECTION 5.  This Act takes effect September 1, 2023.
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