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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. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 23.51(1) and (7), Tax Code, are amended |
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to read as follows: |
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(1) "Qualified open-space land" means land that is |
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currently devoted principally to agricultural use to the degree of |
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intensity generally accepted in the area and that has been devoted |
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principally to agricultural use or to production of timber or |
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forest products for five of the preceding seven years or land that |
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is used principally as an ecological laboratory by a public or |
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private college or university and that has been used principally in |
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that manner by a college or university for five of the preceding |
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seven years. Qualified open-space land includes all appurtenances |
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to the land. For the purposes of this subdivision, appurtenances to |
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the land means private roads, dams, reservoirs, water wells, |
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canals, ditches, terraces, and other reshapings of the soil, |
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fences, and riparian water rights. Notwithstanding the other |
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provisions of this subdivision, land that is currently devoted |
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principally to wildlife management as defined by Subdivision (7)(B) |
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or (C) to the degree of intensity generally accepted in the area |
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qualifies for appraisal as qualified open-space land under this |
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subchapter regardless of the manner in which the land was used in |
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any preceding year. In addition, notwithstanding the other |
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provisions of this subdivision, land qualifies for appraisal as |
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qualified open-space land under this subchapter if the land: |
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(A) is currently devoted principally to wildlife |
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management as defined by Subdivision (7)(A) to the degree of |
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intensity generally accepted in the area and has been devoted |
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principally to agricultural use or to the production of timber or |
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forest products for three of the preceding five years; or |
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(B) is currently devoted principally to raising |
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or keeping bees for pollination or for the production of human food |
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or other tangible products having a commercial value to the degree |
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of intensity generally accepted in the area and has been devoted |
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principally to agricultural use or to the production of timber or |
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forest products for three of the preceding five years. |
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(7) "Wildlife management" means: |
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(A) actively using land [that at the time the |
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wildlife-management use began was appraised as qualified |
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open-space land under this subchapter or as qualified timber land |
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under Subchapter E] in at least three of the following ways to |
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propagate a sustaining breeding, migrating, or wintering |
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population of indigenous wild animals for human use, including |
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food, medicine, or recreation: |
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(i) habitat control; |
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(ii) erosion control; |
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(iii) predator control; |
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(iv) providing supplemental supplies of |
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water; |
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(v) providing supplemental supplies of |
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food; |
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(vi) providing shelters; and |
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(vii) making of census counts to determine |
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population; |
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(B) actively using land to protect federally |
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listed endangered species under a federal permit if the land is: |
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(i) included in a habitat preserve and is |
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subject to a conservation easement created under Chapter 183, |
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Natural Resources Code; or |
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(ii) part of a conservation development |
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under a federally approved habitat conservation plan that restricts |
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the use of the land to protect federally listed endangered species; |
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or |
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(C) actively using land for a conservation or |
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restoration project to provide compensation for natural resource |
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damages pursuant to the Comprehensive Environmental Response, |
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Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et |
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seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et |
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seq.), the Federal Water Pollution Control Act (33 U.S.C. Section |
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1251 et seq.), or Chapter 40, Natural Resources Code. |
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SECTION 2. Section 23.52(g), Tax Code, is amended to read as |
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follows: |
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(g) The category of land that qualifies under Section |
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23.51(7) is: |
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(1) the category of the land under this subchapter or |
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Subchapter E, as applicable, before the wildlife-management use |
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began; or |
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(2) if Subdivision (1) does not apply, the native |
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pasture category. |
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SECTION 3. This Act applies only to the appraisal of land |
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for ad valorem tax purposes for a tax year that begins on or after |
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the effective date of this Act. |
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SECTION 4. This Act takes effect January 1, 2024. |