Bill Text: TX HB643 | 2017-2018 | 85th Legislature | Introduced

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Bill Title: Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for wildlife management.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2017-04-12 - Left pending in committee [HB643 Detail]

Download: Texas-2017-HB643-Introduced.html

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85R1376 SMH-D
By: Phillips H.B. No. 643

A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of land for appraisal for ad valorem tax
purposes as qualified open-space land on the basis of its use for
wildlife management.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.51(7), Tax Code, is amended to read as
follows:
(7) "Wildlife management" means:
(A) actively using land in a manner that meets
the standards developed under Section 23.521 [that at the time the
wildlife-management use began was appraised as qualified
open-space land under this subchapter or as qualified timber land
under Subchapter E] in at least three of the following ways to
propagate a sustaining breeding, migrating, or wintering
population of indigenous wild animals for human use, including
food, medicine, or recreation:
(i) habitat control;
(ii) erosion control;
(iii) predator control;
(iv) providing supplemental supplies of
water;
(v) providing supplemental supplies of
food;
(vi) providing shelters; and
(vii) making of census counts to determine
population;
(B) actively using land to protect federally
listed endangered species under a federal permit if the land is:
(i) included in a habitat preserve and is
subject to a conservation easement created under Chapter 183,
Natural Resources Code; or
(ii) part of a conservation development
under a federally approved habitat conservation plan that restricts
the use of the land to protect federally listed endangered species;
or
(C) actively using land for a conservation or
restoration project to provide compensation for natural resource
damages pursuant to the Comprehensive Environmental Response,
Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et
seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et
seq.), the Federal Water Pollution Control Act (33 U.S.C. Section
1251 et seq.), or Chapter 40, Natural Resources Code.
SECTION 2. Section 23.52(g), Tax Code, is amended to read as
follows:
(g) The category of land that qualifies under Section
23.51(7) is the native pasture category [of the land under this
subchapter or Subchapter E, as applicable, before the
wildlife-management use began].
SECTION 3. 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 4. This Act takes effect January 1, 2018.