LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                           May 14, 1995



 TO:     Honorable Senator John T. Montford,    IN RE:  House BillNo. 1358,
         Chair                                                as engrossed
         Committee on Finance                           By: Alexander
         Senate
         Austin, Texas







FROM: John Keel, Director

In response to your request for a Fiscal Note on House Bill No.
1358 (Relating to the appraisal for ad valorem tax purposes of
open-space land used for wildlife management.) this office has
determined the following:

The bill would expand the definition of "wildlife management" as
applied to special use productivity valuation for ad valorem
property taxes purposes.

The bill would require an owner to "actively" use the land in at
least three of seven specified ways to propagate a sustaining
breeding, migrating, or wintering  population of indigenous wild
animals for human use, including food, medicine, or recreation.

The bill would delete current language requiring the owner to
produce a harvestable surplus of those animals.

The bill would also require the Comptroller, with the assistance
of the Parks and Wildlife Department or the Texas Agricultural
Extension Service, to develop and distribute to each appraisal
district guidelines for determining whether land qualifies as
"wildlife management."

There would be a revenue loss to units of local government if
local implementation by appraisal districts allows additional
property to qualify at a productivity value below its current
taxable value.    




Passage of this bill could cause a reduction in school district 
taxable values reported to the Commissioner of Education by the
Comptroller.  Changes in school district property wealth could
have an impact on state funding for public education.

The Comptroller's office does not receive and maintain
information on current and previously qualified open-space land,
therefore, the fiscal implication to the State or units local
government cannot be determined

    

    







Source:   LBB Staff: JK, BR, DF