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AN ACT
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relating to the qualification of land for appraisal for ad valorem |
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tax purposes as timber land or restricted-use timber land. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.72, Tax Code, is amended to read as |
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follows: |
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Sec. 23.72. QUALIFICATION FOR PRODUCTIVITY APPRAISAL. (a) |
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Land qualifies for appraisal as provided by this subchapter if it is |
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currently and actively devoted principally to production of timber |
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or forest products to the degree of intensity generally accepted in |
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the area with intent to produce income and has been devoted |
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principally to production of timber or forest products or to |
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agricultural use that would qualify the land for appraisal under |
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Subchapter C or D [of this chapter] for five of the preceding seven |
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years. |
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(b) In determining whether land is currently and actively |
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devoted principally to the production of timber or forest products |
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to the degree of intensity generally accepted in an area, a chief |
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appraiser may not consider the purpose for which a portion of a |
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parcel of land is used if the portion is: |
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(1) used for the production of timber or forest |
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products, including a road, right-of-way, buffer area, or |
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firebreak; or |
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(2) subject to a right-of-way that was taken through |
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the exercise of the power of eminent domain. |
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(c) For the purpose of the appraisal of land under this |
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subchapter, a portion of a parcel of land described by Subsection |
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(b) is considered land that qualifies for appraisal under this |
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subchapter if the remainder of the parcel of land qualifies for |
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appraisal under this subchapter. |
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SECTION 2. Subchapter E, Chapter 23, Tax Code, is amended by |
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adding Section 23.765 to read as follows: |
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Sec. 23.765. OIL AND GAS OPERATIONS ON LAND. The |
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eligibility of land for appraisal under this subchapter does not |
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end because a lessee under an oil and gas lease begins conducting |
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oil and gas operations over which the Railroad Commission of Texas |
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has jurisdiction on the land if the portion of the land on which oil |
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and gas operations are not being conducted otherwise continues to |
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qualify for appraisal under this subchapter. |
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SECTION 3. Section 23.9802, Tax Code, is amended by adding |
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Subsections (d) and (e) to read as follows: |
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(d) In determining whether land qualifies for appraisal as |
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provided by this subchapter, a chief appraiser may not consider the |
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purpose for which a portion of a parcel of land is used if the |
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portion is: |
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(1) used for the production of timber or forest |
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products, including a road, right-of-way, buffer area, or |
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firebreak; or |
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(2) subject to a right-of-way that was taken through |
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the exercise of the power of eminent domain. |
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(e) For the purpose of the appraisal of land under this |
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subchapter, a portion of a parcel of land described by Subsection |
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(d) is considered land that qualifies for appraisal under this |
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subchapter if the remainder of the parcel of land qualifies for |
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appraisal under this subchapter. |
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SECTION 4. Subchapter H, Chapter 23, Tax Code, is amended by |
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adding Section 23.9808 to read as follows: |
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Sec. 23.9808. OIL AND GAS OPERATIONS ON LAND. The |
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eligibility of land for appraisal under this subchapter does not |
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end because a lessee under an oil and gas lease begins conducting |
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oil and gas operations over which the Railroad Commission of Texas |
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has jurisdiction on the land if the portion of the land on which oil |
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and gas operations are not being conducted otherwise continues to |
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qualify for appraisal under this subchapter. |
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SECTION 5. (a) Sections 23.72 and 23.9802, Tax Code, as |
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amended by this Act, apply only to the appraisal of land for ad |
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valorem tax purposes for a tax year that begins on or after the |
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effective date of this Act. |
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(b) Sections 23.765 and 23.9808, Tax Code, as added by this |
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Act, do not affect an additional tax imposed as a result of a change |
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of use of land appraised under Subchapter E or H, Chapter 23, Tax |
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Code, that occurred before the effective date of this Act. |
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SECTION 6. This Act takes effect September 1, 2019. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1409 was passed by the House on April |
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09, 2019, by the following vote: Yeas 143, Nays 1, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1409 was passed by the Senate on May |
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2, 2019, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |