SRC-TJG H.B. 3607 78(R)   BILL ANALYSIS


Senate Research Center   H.B. 3607
By: Hilderbran (Armbrister)
Finance
5/16/2003
Engrossed


DIGEST AND PURPOSE 

Land can be used for wildlife management to qualify for ad valorem
taxation as open-space land. Some wildlife management plans used to
qualify for open-space valuation include, as part of their qualifying
plan, hunting as population control of game and predator animals.  Some
landowners use hunting leases as a means to effectuate this portion of
their qualifying wildlife management plan.  It is a trend in some states
for appraisal districts to put high valuations on hunting leases and
negate the open-space valuation, thereby making it more difficult for
landowners to maintain open-space land.  H.B. 3607 provides that the value
of hunting leases for property that includes hunting as part of the
wildlife management plan, which is used and recorded to qualify the
property for open-space valuation, is not to be included in the
calculation of the "net to land" for taxation purpose. 

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to
a state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 23.51(4), Tax Code, to redefine "net to land."

SECTION 2.  Effective date: January 1, 2004.
            Makes application of this Act prospective.