Bill Text: TX HB1600 | 2011-2012 | 82nd 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 (Democrat 1-0)
Status: (Introduced - Dead) 2011-03-03 - Referred to Ways & Means [HB1600 Detail]
Download: Texas-2011-HB1600-Introduced.html
82R4758 ALL-D | ||
By: Rodriguez | H.B. No. 1600 |
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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. 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 three [ |
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years or land that is used principally as an ecological laboratory | ||
by a public or private college or university. In determining | ||
whether agricultural use meets the degree of intensity generally | ||
accepted in the area, a chief appraiser shall distinguish between | ||
land in an area that is incorporated and land in an area that is | ||
unincorporated. 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. | ||
SECTION 2. Section 23.54, Tax Code, is amended by amending | ||
Subsections (a) and (e) and adding Subsection (e-1) to read as | ||
follows: | ||
(a) A person claiming that the person's [ |
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eligible for appraisal under this subchapter must file a valid | ||
application with the chief appraiser for each year the person | ||
claims the person's land is eligible. | ||
(e) If a person fails to file a valid application on time in | ||
a given year, the land is ineligible for appraisal as provided by | ||
this subchapter for that year. [ |
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(e-1) Before February 1 the chief appraiser shall deliver an | ||
application form to each person whose land was appraised as | ||
provided by this subchapter during the preceding year. The chief | ||
appraiser shall include with the application a brief explanation of | ||
the requirements for obtaining the appraisal. | ||
SECTION 3. Section 23.56, Tax Code, is amended to read as | ||
follows: | ||
Sec. 23.56. LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE | ||
LAND. Land is not eligible for appraisal as provided by this | ||
subchapter if: | ||
(1) the land is located inside the corporate limits of | ||
an incorporated city or town, unless: | ||
(A) the city or town is not providing the land | ||
with governmental and proprietary services substantially | ||
equivalent in standard and scope to those services it provides in | ||
other parts of the city or town with similar topography, land | ||
utilization, and population density; | ||
(B) the land has been devoted principally to | ||
agricultural use continuously for the preceding three [ |
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or | ||
(C) the land: | ||
(i) has been devoted principally to | ||
agricultural use or to production of timber or forest products | ||
continuously for the preceding three [ |
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(ii) is used for wildlife management; | ||
(2) the land is owned by an individual who is a | ||
nonresident alien or by a foreign government if that individual or | ||
government is required by federal law or by rule adopted pursuant to | ||
federal law to register the individual's or government's [ |
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ownership or acquisition of that property; or | ||
(3) the land is owned by a corporation, partnership, | ||
trust, or other legal entity if the entity is required by federal | ||
law or by rule adopted pursuant to federal law to register its | ||
ownership or acquisition of that land and a nonresident alien or a | ||
foreign government or any combination of nonresident aliens and | ||
foreign governments own a majority interest in the entity. | ||
SECTION 4. Section 31.01(d), Tax Code, is amended to read as | ||
follows: | ||
(d) Each tax bill shall also state the amount of penalty, if | ||
any, imposed pursuant to Sections 23.431, [ |
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23.751, 23.87, 23.97, and 23.9804. | ||
SECTION 5. Sections 23.54(h), (i), and (j), Tax Code, are | ||
repealed. | ||
SECTION 6. 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 7. This Act takes effect January 1, 2012. |