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

Texas House Bill 952 (Prior Session Legislation)

Introduced

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

Sponsorship: Bipartisan Bill

Status: (Introduced - Dead) 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.