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.