This website will be unavailable from Thursday, May 30, 2024 at 6:00 p.m. through Monday, June 3, 2024 at 7:00 a.m. due to data center maintenance.

                                                                                

79R6668 SMH-D

By:  Wentworth                                                    S.B. No. 767



A BILL TO BE ENTITLED

AN ACT

relating to the appraisal for ad valorem tax purposes of land 
included in a habitat preserve and subject to a conservation 
easement.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subchapter B, Chapter 23, Tax Code, is amended by 
adding Section 23.225 to read as follows:
	Sec. 23.225.  APPRAISAL OF LAND INCLUDED IN HABITAT PRESERVE 
AND SUBJECT TO CONSERVATION EASEMENT.  (a)  In this section, 
"endangered species," "federal permit," and "habitat preserve" 
have the meanings assigned by Section 83.011, Parks and Wildlife 
Code.
	(b)  In appraising land that is included in a habitat 
preserve and is subject to a conservation easement created under 
Chapter 183, Natural Resources Code, or other law that restricts 
the use of the land to protect an endangered species under a federal 
permit, the chief appraiser shall consider the effect of the 
restriction on the value of the land.
	SECTION 2.  This Act applies only to the appraisal of land 
for a tax year beginning on or after the effective date of this Act.
	SECTION 3.  This Act takes effect January 1, 2006.