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

Texas House Bill 3348 (Prior Session Legislation)

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.

Sponsorship: 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