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House Bill 1544 |
House Author: Guillen et al. |
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Effective: Vetoed |
Senate Sponsor: Zaffirini |
House Bill 1544 amends the Tax Code to establish that, under the following conditions, the eligibility of land for appraisal as qualified open‑space land does not end because the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area:
· the owner of the land intends that the use of the land in that manner and to that degree of intensity be resumed;
· the land is used for a sand mining operation that overlies the Carrizo‑Wilcox Aquifer and that is located within certain proximity of a populous municipality or family residence; and
· the land is reclaimed according to Texas Commission on Environmental Quality standard best practices not later than the first anniversary of the date sand mining operations began on the land.
The bill sets out provisions relating to the process for a landowner to claim this continued eligibility.
Governor's Reason for Veto: "House Bill 1544 would single out sand-mining operations, and only those within a specific geographic area, for preferential tax treatment. Currently, sand mining is not a qualifying use under open-space appraisal. House Bill 1544 would change that to allow property owners in two counties, if they meet certain conditions, to retain their open-space appraisal if their property is used for sand mining for one year. It would also make the Texas Commission on Environmental Quality (TCEQ) create and enforce rules for reclamation of the sand mines.
"Although the bill is meant to incentivize property owners to reclaim sand mines, it gives a property tax benefit to a very narrow set of property owners that will not be available to other similarly situated property owners around the state. It also allows property owners to retain an open‑space appraisal after they chose to put their property to another use, despite existing law that allows this only if the property owner had to involuntarily cease agricultural operations—such as during a drought or to control pests or diseases. And the bill does not set clear standards for TCEQ to use in adopting reclamation rules. For these reasons, House Bill 1544 must be disapproved."