CS H.B. 829 75(R)BILL ANALYSIS WAYS & MEANS H.B. 829 By: Alexander 2-24-97 Committee Report (Unamended) BACKGROUND On November 7, 1995, the voters of Texas approved Proposition 11 (H.J.R. 72 by Clyde Alexander), allowing land that is currently classified for property tax purposes as "open-space" to retain its open-space or agricultural property tax valuation if the owner changed the use of that land to active wildlife management. Land that is classified as timber land was not specifically included in the language of H.J.R. 72 or in the enabling legislation H.B. 1358. PURPOSE The bill would clarify the intent of H.J.R. 72 and H.B. 1358 to allow landowners of timber land to retain the reduced appraisal if the owner changes the use of the land to active wildlife management. 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(7), Tax Code, by expanding the definition of wildlife management to include qualified timber land. SECTION 2.Amends Section 23.52, Tax Code, by adding Subsection (h), clarifying that land which qualifies as wildlife management land under Section 23.51(7) must first have qualified as open-space or timber land. SECTION 3.Amends Section 23.56, Tax Code, by adding Subsection (1)(C) to ensure that timber land which is located within a city's limits, and changes use from timber to wildlife management will still be eligible for the reduced appraisal after the change. SECTION 4.Effective date: January 1, 1998. SECTION 5. Emergency clause.