Bill Text: TX SB262 | 2023-2024 | 88th Legislature | Introduced

Texas Senate Bill 262 (Prior Session Legislation)

Introduced

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

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2023-02-15 - Referred to Local Government [SB262 Detail]

Download: Texas-2023-SB262-Introduced.html

	88R2075 DRS-D

	By: Hinojosa	S.B. No. 262



	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.
	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 two [~~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 two [~~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, 2024.