Bill Text: TX HB3348 | 2019-2020 | 86th Legislature | Enrolled


Bill Title: Relating to the eligibility of land on which the Texas Animal Health Commission has established a temporary quarantine for ticks for appraisal for ad valorem tax purposes as agricultural or open-space land.

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Passed) 2019-05-21 - Effective immediately [HB3348 Detail]

Download: Texas-2019-HB3348-Enrolled.html
 
 
  H.B. No. 3348
 
 
 
 
AN ACT
  relating to the eligibility of land on which the Texas Animal Health
  Commission has established a temporary quarantine for ticks for
  appraisal for ad valorem tax purposes as agricultural or open-space
  land.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter C, Chapter 23, Tax Code, is amended by
  adding Section 23.426 to read as follows:
         Sec. 23.426.  TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO
  QUARANTINE FOR TICKS. (a)  The entitlement of an individual to have
  land the individual owns designated for agricultural use under this
  subchapter does not end because the individual ceases exclusively
  or continuously using the land for agriculture as an occupation or a
  business venture for profit for the period prescribed by Subsection
  (b) if the land:
               (1)  is subject to a temporary quarantine established
  at any time during the tax year by the Texas Animal Health
  Commission for the purpose of regulating the handling of livestock
  and eradicating ticks or exposure to ticks under Chapter 167,
  Agriculture Code; and
               (2)  otherwise continues to qualify for the designation
  under Section 23.42.
         (b)  Subsection (a) applies to land eligible for appraisal
  under this subchapter only during the period that begins on the date
  the land is designated as a tick eradication area and that ends on
  the date the land is released from quarantine by the Texas Animal
  Health Commission.
         (c)  The owner of land to which this section applies must,
  not later than the 30th day after the date the land is designated as
  a tick eradication area, notify in writing the chief appraiser for
  each appraisal district in which the land is located that the land
  is located in a tick eradication area.
         (d)  The owner of land to which this section applies must,
  not later than the 30th day after the date the land is released from
  quarantine by the Texas Animal Health Commission, notify in writing
  the chief appraiser for each appraisal district in which the land is
  located that the land has been released from quarantine by the Texas
  Animal Health Commission.
         SECTION 2.  Subchapter D, Chapter 23, Tax Code, is amended by
  adding Section 23.526 to read as follows:
         Sec. 23.526.  TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO
  QUARANTINE FOR TICKS. (a)  The eligibility of land for appraisal
  under this subchapter does not end because the land ceases to be
  devoted principally to agricultural use to the degree of intensity
  generally accepted in the area for the period prescribed by
  Subsection (b) if the land:
               (1)  is subject to a temporary quarantine established
  at any time during the tax year by the Texas Animal Health
  Commission for the purpose of regulating the handling of livestock
  and eradicating ticks or exposure to ticks under Chapter 167,
  Agriculture Code;
               (2)  is appraised under this subchapter primarily on
  the basis of the livestock located in the area subject to quarantine
  in the tax year; and
               (3)  otherwise continues to qualify for appraisal under
  this subchapter.
         (b)  Subsection (a) applies to land eligible for appraisal
  under this subchapter only during the period that begins on the date
  the land is designated as a tick eradication area and that ends on
  the date the land is released from quarantine by the Texas Animal
  Health Commission.
         (c)  The owner of land to which this section applies must,
  not later than the 30th day after the date the land is designated as
  a tick eradication area, notify in writing the chief appraiser for
  each appraisal district in which the land is located that the land
  is located in a tick eradication area.
         (d)  The owner of land to which this section applies must,
  not later than the 30th day after the date the land is released from
  quarantine by the Texas Animal Health Commission, notify in writing
  the chief appraiser for each appraisal district in which the land is
  located that the land has been released from quarantine by the Texas
  Animal Health Commission.
         SECTION 3.  The change in law made by this Act does not
  affect an additional tax imposed as a result of a change of use of
  land appraised under Subchapter C or D, Chapter 23, Tax Code, that
  occurred before the effective date of this Act.
         SECTION 4.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2019.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 3348 was passed by the House on April
  11, 2019, by the following vote:  Yeas 146, Nays 0, 1 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 3348 was passed by the Senate on May
  8, 2019, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor       
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