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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of land for appraisal for ad valorem tax |
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purposes as qualified open-space land on the basis of its use for |
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wildlife management. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.51, Tax Code, is amended by adding |
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Subdivisions (9), (10), and (11) to read as follows: |
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(9) "Predator control" includes predation management |
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activities conducted by a local predation management organization |
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or by Texas Wildlife Services in cooperation with the organization. |
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For land to be considered to be actively used for predator control |
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on that basis, the landowner must: |
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(A) be a member in good standing of the local |
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predation management organization and be current in the payment of |
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the organization's membership dues; and |
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(B) allow the local predation management |
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organization or Texas Wildlife Services acting in cooperation with |
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the organization reasonable access to the land to conduct at least |
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one of the activities the Parks and Wildlife Department defines as a |
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predation management activity. |
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(10) "Local predation management organization" means |
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an organization that: |
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(A) conducts predation management activities in |
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a defined geographical region; and |
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(B) expends at least 70 percent of the |
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organization's annual budget conducting predation management |
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activities or making contributions to Texas Wildlife Services. |
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(11) "Texas Wildlife Services" includes any of the |
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Texas A&M AgriLife Extension Service Wildlife Services Program's |
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cooperative partners as authorized by Chapter 825, Health and |
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Safety Code, or any successor program having a substantially |
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similar predator control purpose. |
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SECTION 2. Section 23.521, Tax Code, is amended by adding |
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Subsections (e), (f), and (g) to read as follows: |
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(e) The Parks and Wildlife Department, with the assistance |
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of the Texas A&M AgriLife Extension Service, shall develop a |
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definition of "predation management activities" for purposes of |
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Section 23.51. |
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(f) The Parks and Wildlife Department, with the assistance |
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of the Texas A&M AgriLife Extension Service, shall develop a |
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membership form and instructions for using the form to be issued by |
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a local predation management organization to a landowner. A |
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landowner may present the form to a local appraisal office to prove |
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membership in the organization. The form shall include a |
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certification by the organization that the organization is a local |
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predation management organization. |
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(g) The comptroller by rule shall adopt the definition |
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described by Subsection (e) and membership form described by |
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Subsection (f) and include them among the rules distributed to each |
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appraisal district as provided by Subsection (a). |
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SECTION 3. This Act takes effect September 1, 2021. |