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 |
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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 |