Bill Text: TX HB952 | 2021-2022 | 87th Legislature | Introduced


Bill Title: Relating to the qualification of land for appraisal for ad valorem tax purposes as qualified open-space land.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2021-03-01 - Referred to Ways & Means [HB952 Detail]

Download: Texas-2021-HB952-Introduced.html
  87R595 JES-D
 
  By: Raymond H.B. No. 952
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the qualification of land 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.  Section 23.51(1), Tax Code, is amended to read as
  follows:
               (1)  "Qualified open-space land" means land that is
  currently devoted principally to agricultural use to the degree of
  intensity generally accepted in the area and that has been devoted
  principally to agricultural use or to production of timber or
  forest products for five of the preceding seven years or land that
  is used principally as an ecological laboratory by a public or
  private college or university and that has been used principally in
  that manner by a college or university for five of the preceding
  seven years. Qualified open-space land includes all appurtenances
  to the land. For the purposes of this subdivision, appurtenances to
  the land means private roads, dams, reservoirs, water wells,
  canals, ditches, terraces, and other reshapings of the soil,
  fences, and riparian water rights. Notwithstanding the other
  provisions of this subdivision, land that is currently devoted
  principally to wildlife management as defined by Subdivision (7)(B)
  or (C) to the degree of intensity generally accepted in the area
  qualifies for appraisal as qualified open-space land under this
  subchapter regardless of the manner in which the land was used in
  any preceding year. In addition, notwithstanding the other
  provisions of this subdivision, land qualifies for appraisal as
  qualified open-space land under this subchapter if the land:
                     (A)  is currently devoted principally to
  agricultural use to the degree of intensity generally accepted in
  the area; and
                     (B)  was acquired by a person who owns land that
  is:
                           (i)  appraised as qualified open-space land
  under this subchapter; and
                           (ii)  adjacent to the land acquired.
         SECTION 2.  This Act applies only to the appraisal of land
  for an ad valorem tax year beginning on or after the effective date
  of this Act.
         SECTION 3.  This Act takes effect January 1, 2022.
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