H.B. 3607 78(R)    BILL ANALYSIS


H.B. 3607
By: Hilderbran
Local Government Ways and Means
Committee Report (Unamended)



BACKGROUND 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 would provide 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, not be
included in the calculation of the "net to land" for taxation purpose. 

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. 

ANALYSIS

SECTION 1.   H.B. 3607 amends section 23.51(4) of the Tax Code to provide
that the "net of land" definition does not include the value of a hunting
lease on property that includes hunting in its wildlife management plan
under Section 23.521 of the Tax Code 

SECTION 2.  Effective date January 1, 2004 and applies only to appraisals
of land for tax purposes for a tax year beginning on or after that date. 

EFFECTIVE DATE

January 1, 2004 and applies only to appraisals of land for tax purposes
for a tax year beginning on or after that date.