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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of land for appraisal for ad valorem tax |
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purposes as qualified open-space land. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.51(1), Tax Code, is amended to read as |
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follows: |
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(1) "Qualified open-space land" means land that is |
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currently devoted principally to agricultural use to the degree of |
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intensity generally accepted in the area and that has been devoted |
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principally to agricultural use or to production of timber or |
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forest products for three [five] of the preceding five [seven] |
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years or land that is used principally as an ecological laboratory |
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by a public or private college or university. In determining |
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whether agricultural use meets the degree of intensity generally |
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accepted in the area, a chief appraiser shall distinguish between |
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land in an area that is incorporated and land in an area that is |
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unincorporated. Qualified open-space land includes all |
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appurtenances to the land. For the purposes of this subdivision, |
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appurtenances to the land means private roads, dams, reservoirs, |
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water wells, canals, ditches, terraces, and other reshapings of the |
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soil, fences, and riparian water rights. Notwithstanding the |
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other provisions of this subdivision, land that is currently |
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devoted principally to wildlife management as defined by |
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Subdivision (7)(B) or (C) to the degree of intensity generally |
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accepted in the area qualifies for appraisal as qualified |
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open-space land under this subchapter regardless of the manner in |
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which the land was used in any preceding year. |
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SECTION 2. Section 23.54, Tax Code, is amended by amending |
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Subsections (a) and (e) and adding Subsection (e-1) to read as |
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follows: |
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(a) A person claiming that the person's [his] land is |
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eligible for appraisal under this subchapter must file a valid |
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application with the chief appraiser for each year the person |
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claims the person's land is eligible. |
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(e) If a person fails to file a valid application on time in |
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a given year, the land is ineligible for appraisal as provided by |
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this subchapter for that year. [Once an application is filed and
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appraisal under this subchapter is allowed, the land is eligible
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for appraisal under this subchapter in subsequent years without a
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new application unless the ownership of the land changes or its
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eligibility under this subchapter ends. However, the chief
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appraiser if he has good cause to believe the land's eligibility
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under this subchapter has ended, may require a person allowed
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appraisal under this subchapter in a prior year to file a new
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application to confirm that the land is currently eligible under
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this subchapter by delivering a written notice that a new
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application is required, accompanied by the application form, to
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the person who filed the application that was previously allowed.] |
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(e-1) Before February 1 the chief appraiser shall deliver an |
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application form to each person whose land was appraised as |
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provided by this subchapter during the preceding year. The chief |
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appraiser shall include with the application a brief explanation of |
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the requirements for obtaining the appraisal. |
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SECTION 3. Section 23.56, Tax Code, is amended to read as |
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follows: |
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Sec. 23.56. LAND INELIGIBLE FOR APPRAISAL AS OPEN-SPACE |
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LAND. Land is not eligible for appraisal as provided by this |
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subchapter if: |
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(1) the land is located inside the corporate limits of |
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an incorporated city or town, unless: |
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(A) the city or town is not providing the land |
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with governmental and proprietary services substantially |
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equivalent in standard and scope to those services it provides in |
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other parts of the city or town with similar topography, land |
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utilization, and population density; |
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(B) the land has been devoted principally to |
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agricultural use continuously for the preceding three [five] years; |
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or |
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(C) the land: |
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(i) has been devoted principally to |
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agricultural use or to production of timber or forest products |
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continuously for the preceding three [five] years; and |
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(ii) is used for wildlife management; |
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(2) the land is owned by an individual who is a |
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nonresident alien or by a foreign government if that individual or |
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government is required by federal law or by rule adopted pursuant to |
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federal law to register the individual's or government's [his] |
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ownership or acquisition of that property; or |
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(3) the land is owned by a corporation, partnership, |
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trust, or other legal entity if the entity is required by federal |
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law or by rule adopted pursuant to federal law to register its |
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ownership or acquisition of that land and a nonresident alien or a |
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foreign government or any combination of nonresident aliens and |
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foreign governments own a majority interest in the entity. |
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SECTION 4. Section 31.01(d), Tax Code, is amended to read as |
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follows: |
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(d) Each tax bill shall also state the amount of penalty, if |
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any, imposed pursuant to Sections 23.431, [23.54,] 23.541, 23.75, |
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23.751, 23.87, 23.97, and 23.9804. |
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SECTION 5. Sections 23.54(h), (i), and (j), Tax Code, are |
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repealed. |
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SECTION 6. This Act applies only to the appraisal of land |
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for ad valorem tax purposes for a tax year that begins on or after |
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the effective date of this Act. |
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SECTION 7. This Act takes effect January 1, 2012. |