Bill Text: TX SB135 | 2019-2020 | 86th Legislature | Introduced

Texas Senate Bill 135 (Prior Session Legislation)

Introduced

Bill Title: Relating to the eligibility of land used as an ecological laboratory for appraisal for ad valorem tax purposes as qualified open-space land.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2019-02-26 - Left pending in committee [SB135 Detail]

Download: Texas-2019-SB135-Introduced.html

	86R2458 SMT-D

	By: Nichols	S.B. No. 135



	A BILL TO BE ENTITLED
	AN ACT
	relating to the eligibility of land used as an ecological
	laboratory 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 the 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.
	SECTION 2. 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 3. This Act takes effect January 1, 2020.