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A BILL TO BE ENTITLED
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AN ACT
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relating to the reappraisal for ad valorem tax purposes of |
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agricultural or open-space land on which the Texas Animal Health |
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Commission has established a temporary quarantine for ticks. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. This Act may be cited as the Rancher Relief Act. |
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SECTION 2. Subchapter C, Chapter 23, Tax Code, is amended by |
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adding Section 23.48 to read as follows: |
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Sec. 23.48. REAPPRAISAL OF LAND SUBJECT TO TEMPORARY |
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QUARANTINE FOR TICKS. (a) An owner of land designated for |
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agricultural use on which the Texas Animal Health Commission has |
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established a temporary quarantine for the purpose of regulating |
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the handling of livestock and eradicating ticks or exposure to |
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ticks at any time during a tax year is entitled to a reappraisal of |
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the owner's land for that year on written request delivered to the |
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chief appraiser. |
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(b) As soon as practicable after receiving a request for |
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reappraisal, the chief appraiser shall complete the reappraisal. |
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In determining the appraised value of the land under Section 23.41, |
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the effect on the value of the land caused by the infestation of |
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ticks is an additional factor that must be taken into account. |
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(c) A property owner may not be required to pay the |
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appraisal district for the costs of making the reappraisal. Each |
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taxing unit that participates in the appraisal district and imposes |
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taxes on the land shall share the costs of the reappraisal in the |
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proportion the total dollar amount of taxes imposed by that taxing |
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unit on that land in the preceding year bears to the total dollar |
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amount of taxes all taxing units participating in the appraisal |
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district imposed on the land in the preceding year. |
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(d) If land is reappraised as provided by this section, the |
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governing body of each taxing unit that participates in the |
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appraisal district and imposes taxes on the land shall provide for |
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prorating the taxes on the land for the tax year in which the |
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reappraisal is conducted. If the taxes are prorated, taxes due on |
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the land are determined as follows: the taxes on the land based on |
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its value on January 1 of that year are multiplied by a fraction, |
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the denominator of which is 365 and the numerator of which is the |
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number of days in that year before the date the reappraisal was |
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conducted; the taxes on the land based on its reappraised value are |
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multiplied by a fraction, the denominator of which is 365 and the |
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numerator of which is the number of days, including the date the |
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reappraisal was conducted, remaining in the year; and the total of |
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the two amounts is the amount of taxes imposed on the land for that |
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year. Notwithstanding Section 26.15, the assessor for each |
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applicable taxing unit shall enter the reappraised value on the |
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appropriate tax roll together with the original appraised value and |
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the calculation of the taxes imposed on the land under this section. |
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If for any tax year the reappraisal results in a decrease in the tax |
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liability of the landowner, the assessor for the taxing unit shall |
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prepare and mail a new tax bill in the manner provided by Chapter |
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31. If the owner has paid the tax, each taxing unit that imposed |
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taxes on the land in that year shall promptly refund the difference |
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between the tax paid and the tax due on the lower appraised value. |
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(e) In appraising the land for any subsequent tax year in |
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which the Texas Animal Health Commission quarantine remains in |
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place, the chief appraiser shall continue to take into account the |
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effect on the value of the land caused by the infestation of ticks. |
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SECTION 3. Subchapter D, Chapter 23, Tax Code, is amended by |
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adding Section 23.60 to read as follows: |
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Sec. 23.60. REAPPRAISAL OF LAND SUBJECT TO TEMPORARY |
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QUARANTINE FOR TICKS. (a) An owner of qualified open-space land, |
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other than land used for wildlife management, on which the Texas |
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Animal Health Commission has established a temporary quarantine for |
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the purpose of regulating the handling of livestock and eradicating |
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|
ticks or exposure to ticks at any time during a tax year is entitled |
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to a reappraisal of the owner's land for that year on written |
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|
request delivered to the chief appraiser. |
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|
(b) As soon as practicable after receiving a request for |
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|
reappraisal, the chief appraiser shall complete the reappraisal. |
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|
In determining the appraised value of the land under Section 23.52, |
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|
the effect on the value of the land caused by the infestation of |
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|
ticks is an additional factor that must be taken into account. |
|
|
(c) A property owner may not be required to pay the |
|
|
appraisal district for the costs of making the reappraisal. Each |
|
|
taxing unit that participates in the appraisal district and imposes |
|
|
taxes on the land shall share the costs of the reappraisal in the |
|
|
proportion the total dollar amount of taxes imposed by that taxing |
|
|
unit on that land in the preceding year bears to the total dollar |
|
|
amount of taxes all taxing units participating in the appraisal |
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|
district imposed on that land in the preceding year. |
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|
(d) If land is reappraised as provided by this section, the |
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|
governing body of each taxing unit that participates in the |
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|
appraisal district and imposes taxes on the land shall provide for |
|
|
prorating the taxes on the land for the tax year in which the |
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|
reappraisal is conducted. If the taxes are prorated, taxes due on |
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|
the land are determined as follows: the taxes on the land based on |
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|
its value on January 1 of that year are multiplied by a fraction, |
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|
the denominator of which is 365 and the numerator of which is the |
|
|
number of days in that year before the date the reappraisal was |
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|
conducted; the taxes on the land based on its reappraised value are |
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|
multiplied by a fraction, the denominator of which is 365 and the |
|
|
numerator of which is the number of days, including the date the |
|
|
reappraisal was conducted, remaining in the year; and the total of |
|
|
the two amounts is the amount of taxes imposed on the land for that |
|
|
year. Notwithstanding Section 26.15, the assessor for each |
|
|
applicable taxing unit shall enter the reappraised value on the |
|
|
appropriate tax roll together with the original appraised value and |
|
|
the calculation of the taxes imposed on the land under this section. |
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|
If for any tax year the reappraisal results in a decrease in the tax |
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|
liability of the landowner, the assessor for the taxing unit shall |
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|
prepare and mail a new tax bill in the manner provided by Chapter |
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|
31. If the owner has paid the tax, each taxing unit that imposed |
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|
taxes on the land in that year shall promptly refund the difference |
|
|
between the tax paid and the tax due on the lower appraised value. |
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|
(e) In appraising the land for any subsequent tax year in |
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|
which the Texas Animal Health Commission quarantine remains in |
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|
place, the chief appraiser shall continue to take into account the |
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effect on the value of the land caused by the infestation of ticks. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |