LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 9, 1995



 TO:     Honorable Tom Craddick, Chair          IN RE:  House Bill No. 1358
         Committee on Ways & Means                      By: Alexander
         House of Representatives
         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 two of seven specified ways to propagate a sustaining
breeding 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 allow special appraisal for wildlife
management if the land had previously qualified for special
appraisal as open-space land.  Current law requires the land to
have qualified as open-space land on January 1, 1992.

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:   Comptroller of Public Accounts
          LBB Staff: JK, BR, DF