Bill Text: TX HB223 | 2017 | 85th Legislature 1st Special Session | Introduced


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

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-08-02 - Left pending in committee [HB223 Detail]

Download: Texas-2017-HB223-Introduced.html
  85S10054 SMT-D
 
  By: Springer H.B. No. 223
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the eligibility of land used as an ecological
  laboratory 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:
                     (A)  [,] 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; and
                     (B)  land that is used principally as an
  ecological laboratory by a public or private college or university
  does not qualify for appraisal as qualified open-space land under
  this subchapter on the basis of that use unless the land was
  appraised as qualified open-space land under this subchapter on the
  basis of that use for the 2017 tax year.
         SECTION 2.  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 3.  This Act takes effect January 1, 2018.
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