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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, Tax Code, is amended by amending |
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Subdivision (2) and adding Subdivision (9) to read as follows: |
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(2) "Agricultural use" includes but is not limited to |
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the following activities: cultivating the soil, producing crops |
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for human food, animal feed, or planting seed or for the production |
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of fibers; producing fruits and vegetables; floriculture, |
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viticulture, and horticulture; raising or keeping livestock; |
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raising or keeping exotic animals for the production of human food |
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or of fiber, leather, pelts, or other tangible products having a |
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commercial value; planting cover crops or leaving land idle for the |
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purpose of participating in a governmental program, provided the |
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land is not used for residential purposes or a purpose inconsistent |
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with agricultural use; and planting cover crops or leaving land |
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idle in conjunction with normal crop or livestock rotation |
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procedure. The term also includes the use of land to produce or |
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harvest logs and posts for the use in constructing or repairing |
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fences, pens, barns, or other agricultural improvements on adjacent |
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qualified open-space land having the same owner and devoted to a |
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different agricultural use. The term also includes the use of land |
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for wildlife management. The term also includes the use of land to |
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raise or keep bees for pollination or for the production of human |
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food or other tangible products having a commercial value, provided |
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that the land used is not less than 5 or more than 20 acres. The term |
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also includes the use of land for a nonprofit community garden. |
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(9) "Nonprofit community garden" means land owned or |
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leased by a nonprofit entity, as defined by Section 1.002, Business |
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Organizations Code, and gardened by a cooperative group of people |
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residing in a neighborhood or community for the purpose of |
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providing without profit fresh produce for the benefit of the |
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residents of the neighborhood or community. |
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SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by |
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adding Section 23.5215 to read as follows: |
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Sec. 23.5215. GUIDELINES FOR QUALIFICATION OF SMALL TRACTS |
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AND NONPROFIT COMMUNITY GARDENS. (a) This subsection applies only |
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to land located in a taxing unit that is located wholly or partly in |
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a county with a population of one million or more. The comptroller |
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shall develop guidelines for determining whether land under 10 |
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acres in size used for the production of fruits, vegetables, |
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poultry, hogs, sheep, or goats qualifies for appraisal under this |
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subchapter. |
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(b) The comptroller, in consultation with the Texas A&M |
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AgriLife Extension Service and individuals selected by the |
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comptroller who are nonprofit community garden stakeholders, shall |
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develop guidelines consistent with the definition provided by |
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Section 23.51(9) for determining whether land qualifies as a |
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nonprofit community garden for appraisal under this subchapter. |
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SECTION 3. (a) Not later than September 1, 2014, the |
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comptroller shall develop guidelines required by Section |
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23.5215(a), Tax Code, as added by this Act, and shall distribute |
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those guidelines to each appraisal district. |
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(b) Not later than September 1, 2014, the comptroller, in |
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consultation with the Texas A&M AgriLife Extension Service and |
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individuals selected by the comptroller who are nonprofit community |
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garden stakeholders, shall develop guidelines required by Section |
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23.5215(b), Tax Code, as added by this Act, and shall distribute |
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those guidelines to each appraisal district. |
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SECTION 4. 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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January 1, 2015. |
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SECTION 5. This Act takes effect September 1, 2013. |