Bill Text: TX HB777 | 2017-2018 | 85th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the eligibility of land owned by certain members of the armed services of the United States for appraisal for ad valorem tax purposes as qualified open-space land.
Spectrum: Moderate Partisan Bill (Republican 8-2)
Status: (Passed) 2017-05-23 - Effective immediately [HB777 Detail]
Download: Texas-2017-HB777-Introduced.html
Bill Title: Relating to the eligibility of land owned by certain members of the armed services of the United States for appraisal for ad valorem tax purposes as qualified open-space land.
Spectrum: Moderate Partisan Bill (Republican 8-2)
Status: (Passed) 2017-05-23 - Effective immediately [HB777 Detail]
Download: Texas-2017-HB777-Introduced.html
85R2206 TJB-D | ||
By: Ashby | H.B. No. 777 |
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relating to the eligibility of land owned by certain members of the | ||
armed services of the United States 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. Subchapter D, Chapter 23, Tax Code, is amended by | ||
adding Section 23.523 to read as follows: | ||
Sec. 23.523. TEMPORARY CESSATION OF AGRICULTURAL USE WHEN | ||
PROPERTY OWNER DEPLOYED OR STATIONED OUTSIDE STATE AS MEMBER OF | ||
ARMED SERVICES. (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 if the owner of the land: | ||
(1) is a member of the armed services of the United | ||
States who is deployed or stationed outside this state; and | ||
(2) intends that the use of the land in that manner and | ||
to that degree of intensity be resumed not later than the 180th day | ||
after the date the owner ceases to be deployed or stationed outside | ||
this state. | ||
(b) The owner of land to which this section applies must | ||
notify the appraisal office in writing not later than the 30th day | ||
after the date the owner is deployed or stationed outside this state | ||
that the owner: | ||
(1) will be or has been deployed or stationed outside | ||
this state; and | ||
(2) intends to use the land in the manner, to the | ||
degree, and within the time described by Subsection (a)(2). | ||
SECTION 2. (a) This section applies only to land owned by a | ||
member of the armed services of the United States who is deployed or | ||
stationed outside this state on the effective date of this Act. | ||
(b) Notwithstanding Section 23.523(b), Tax Code, as added | ||
by this Act, the eligibility of the land for appraisal under | ||
Subchapter D, Chapter 23, Tax Code, does not end because the land | ||
ceases to be devoted principally to agricultural use to the degree | ||
of intensity generally accepted in the area if: | ||
(1) the owner of the land: | ||
(A) meets the requirements of Section | ||
23.523(a)(2), Tax Code, as added by this Act; and | ||
(B) provides the notice required by Section | ||
23.523(b), Tax Code, as added by this Act, not later than the 90th | ||
day after the effective date of this Act; and | ||
(2) the chief appraiser of the appraisal district in | ||
which the land is located has not, as of the effective date of this | ||
Act, made a determination under Section 23.55, Tax Code, that a | ||
change in use of the land has occurred. | ||
SECTION 3. 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, 2017. |