BILL ANALYSIS C.S.H.B. 1358 By: Alexander May 2, 1995 Committee Report (Substituted) BACKGROUND Subchapter D, Chapter 23, Tax Code, provides for the appraisal of agricultural land. Section 23.51(7) currently defines "wildlife management" as a qualifying use for special use productivity valuation. Under current law, land must meet certain use conditions and have been appraised as open-space land on January 1, 1992 in order to receive this special appraisal. Questions of clarity and constitutionality have affected the implementation of this appraisal method. PURPOSE This bill amends the definition of "wildlife management" for purposes of appraisal of agricultural land. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 23.51 (Definitions), Subsection (7), Tax Code, by specifying wildlife management means actively using land that at the time the wildlife-management use began was qualified as open-space land in at least three of seven specified ways to propagate a sustaining breeding population of indigenous wild animals for human use. Deletes January 1, 1992, that land must have qualified as exempt; and deletes a reference to harvestable surplus. SECTION 2. Amends Section 23.52 (Appraisal of Qualified Agricultural Land), by adding Subsection (g) to require the comptroller, with the assistance of the Parks and Wildlife Department or the Texas Agricultural Extension Service, to provide guidelines to appraisal districts to determine if land qualifies under Section 23.51(7), Tax Code. SECTION 3. Effective date: January 1, 1996, applies only to taxes imposed for tax years beginning on or after that date. SECTION 4. Emergency clause COMPARISON OF ORIGINAL TO SUBSTITUTE The committee substitute adds language to the definition of "wildlife management" to specify that the land had to be qualified as open-space land at the time the wildlife-management use began. C.S.H.B. 1358 also requires that in order to qualify for "wildlife management," the land must be used in at least three of seven specified ways to propagate a sustaining breeding population of indigenous wild animals for human use. The original bill did not contain this language. The committee substitute also requires that the comptroller, with the assistance of the Parks and Wildlife Department or the Texas Agricultural Extension Service, provide guidelines to appraisal districts to determine if land qualifies under Section 23.51(7), Tax Code. H.B. 1358 did not include this requirement. SUMMARY OF COMMITTEE ACTION Public notice was posted in accordance with the rules, and a public hearing was held on April 11, 1995. Representatives Clyde Alexander and Bob Turner explained the bill. Without objection, H.B. 1358 was left pending before the committee. On April 24, 1995, the committee met in a formal meeting and considered H.B. 1358 on pending business. The committee considered a committee substitute by Representative Craddick. Without objection, C.S.H.B. 1358 was adopted. By a record vote of 7 ayes, 0 nays, 0 present not voting and 4 absent, the committee voted to report H.B. 1358 to the House as substituted with the recommendation that it do pass. For purposes of testimony, the committee considered H.B. 1358 and H.J.R. 72 together. The following persons testified in favor of one or more of the bills (4/11/95): David K. Langford, representing himself and the Texas Wildlife Assn. (HB 1358, HJR 72) John Stokes, representing the Nature Conservancy of Texas (HB 1358) Dede Armentrout, representing herself and the National Audubon Society, Audubon Council of Texas (HB 1358) Ted Eubanks, representing himself (HB 1358)