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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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Subdivisions (1) and (2) and adding Subdivision (9) 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 five of the preceding seven years or land that |
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is used principally as an ecological laboratory by a public or |
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private college or university. In determining whether agricultural |
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use meets the degree of intensity generally accepted in the area, a |
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chief appraiser shall consider the cumulative effect of all |
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agricultural uses of a tract of land, including producing crops and |
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raising or keeping livestock, and not each use in isolation. A |
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chief appraiser shall distinguish between the degree of intensity |
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required for various agricultural production methods, including |
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organic, sustainable, pastured poultry, rotational grazing, and |
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other unconventional production methods or systems. Qualified |
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open-space land includes all appurtenances to the land. For the |
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purposes of this subdivision, appurtenances to the land means |
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private roads, dams, reservoirs, water wells, canals, ditches, |
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terraces, and other reshapings of the soil, fences, and riparian |
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water rights. Notwithstanding the other provisions of this |
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subdivision, land that is currently devoted principally to wildlife |
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management as defined by Subdivision (7)(B) or (C) to the degree of |
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intensity generally accepted in the area qualifies for appraisal as |
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qualified open-space land under this subchapter regardless of the |
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manner in which the land was used in any preceding year. Except as |
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otherwise provided by this subchapter, a tract of land may not be |
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disqualified for appraisal as qualified open-space land under this |
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subchapter solely on the basis of the size of the tract, provided |
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that the tract is at least 1.5 acres in size. |
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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 not-for-profit community |
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garden. |
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(9) "Not-for-profit community garden" means land |
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gardened by a cooperative group of people residing in a |
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neighborhood or community for the purpose of providing without |
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profit fresh produce for the benefit of the residents of the |
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neighborhood or community. |
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SECTION 2. 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 3. This Act takes effect January 1, 2014. |