78R5629 SMH-D
By: Kuempel H.B. No. 1821
A BILL TO BE ENTITLED
AN ACT
relating to the immediate qualification of newly acquired land for
ad valorem tax appraisal as qualified open-space land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by
adding Section 23.515 to read as follows:
Sec. 23.515. IMMEDIATE QUALIFICATION OF CERTAIN LAND FOR
APPRAISAL AS QUALIFIED OPEN-SPACE LAND. (a) Notwithstanding
Section 23.51, land acquired by the owner of the land on or after
June 1, 2002, qualifies for appraisal as qualified open-space land
if:
(1) the owner of the land files a notice with the chief
appraiser before May 1 on a form provided by the appraisal office
and prescribed by the comptroller that states that the owner
intends to devote the land principally to agricultural use as
required by this subchapter;
(2) the land was not appraised as qualified open-space
land under this subchapter or as land designated for agricultural
use under Subchapter C at the time the owner acquired the land;
(3) the land was appraised as qualified open-space
land under this subchapter or as land designated for agricultural
use under Subchapter C on the basis of use by a previous owner in any
of the 10 years preceding the year in which the owner submits the
notice to the chief appraiser; and
(4) the land is not ineligible for appraisal as
qualified open-space land under Section 23.56.
(b) The form of a notice under Subsection (a)(1) must
require the owner to specify the intended agricultural use. Until
the land is devoted principally to agricultural use to the degree of
intensity generally accepted in the area, the chief appraiser
shall:
(1) determine the category of the land in accordance
with the intended agricultural use as stated in the notice; and
(2) determine the net to land as if the land had been
used for the intended purpose as stated in the notice for the
preceding five years.
(c) Land is ineligible for appraisal under this section as
qualified open-space land for more than three years unless
beginning on January 1 of the third year after the year in which the
land is first appraised under this section the land is devoted
principally to agricultural use to the degree of intensity
generally accepted in the area. If on that date the land is not
currently devoted principally to agricultural use to the degree of
intensity generally accepted in the area, an additional tax is
imposed on the land as provided by Section 23.55 as if the use of the
land had changed.
(d) If on or before January 1 of the third year after the
year in which the land is first appraised under this section the
land is devoted principally to agricultural use to the degree of
intensity generally accepted in the area, the chief appraiser
shall:
(1) determine the category of the land in accordance
with the actual agricultural use; and
(2) determine the net to land as if the land had been
used for the actual agricultural use for the preceding five years.
(e) The chief appraiser, on the written request of the owner
filed at any time during the third year in which the land is
appraised under this section as qualified open-space land, shall
inspect the land and provide the owner a written evaluation
specifying any action required for the land to be considered to be
currently devoted principally to agricultural use to the degree of
intensity generally accepted in the area.
SECTION 2. (a) This Act takes effect January 1, 2004, but
only if the constitutional amendment proposed by the 78th
Legislature, Regular Session, 2003, to authorize the legislature to
provide for the immediate qualification of newly acquired
open-space land for ad valorem tax appraisal on the basis of its
productive capacity is approved by the voters. If that proposed
constitutional amendment is not approved by the voters, this Act
has no effect.
(b) Section 23.515, Tax Code, as added by this Act, applies
only to the appraisal of land for ad valorem tax purposes for a tax
year beginning on or after the effective date of this Act.