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A BILL TO BE ENTITLED
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AN ACT
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relating to the ad valorem taxation of 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. Sections 23.51(1) and (2), Tax Code, are amended |
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to read as 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 for the |
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preceding year or land that is used principally as an ecological |
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laboratory by a public or private college or university. 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. |
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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; floriculture, viticulture, and horticulture; raising or |
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keeping livestock; raising or keeping exotic animals for the |
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production of human food or of fiber, leather, pelts, or other |
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tangible products having a commercial value; planting cover crops |
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or leaving land idle for the purpose of participating in a |
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governmental program, provided the land is not used for residential |
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purposes or a purpose inconsistent with agricultural use; and |
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planting cover crops or leaving land idle in conjunction with |
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normal crop or livestock rotation procedure. The term also |
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includes the use of land to produce or harvest logs and posts for |
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the use in constructing or repairing fences, pens, barns, or other |
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agricultural improvements on adjacent qualified open-space land |
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having the same owner and devoted to a different agricultural |
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use. The term also includes the use of land for wildlife |
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management. The term also includes the use of land to raise or keep |
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bees for pollination or for the production of human food or other |
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tangible products having a commercial value, provided that the land |
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used is not less than 2 [5] or more than 20 acres. |
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SECTION 2. Section 23.55(a), Tax Code, is amended to read as |
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follows: |
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(a) If the use of land that has been appraised as provided by |
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this subchapter changes, an additional tax is imposed on the land |
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equal to the difference between the taxes imposed on the land for |
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each of the two [five] years preceding the year in which the change |
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of use occurs that the land was appraised as provided by this |
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subchapter and the tax that would have been imposed had the land |
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been taxed on the basis of market value in each of those years, plus |
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interest at an annual rate of seven percent calculated from the |
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dates on which the differences would have become due. For purposes |
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of this subsection, the chief appraiser may not consider any period |
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during which land is owned by the state in determining whether a |
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change in the use of the land has occurred. |
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SECTION 3. Section 23.51, Tax Code, as amended by this Act, |
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applies only to the appraisal of land for ad valorem tax purposes |
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for a tax year that begins on or after the effective date of this |
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Act. |
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SECTION 4. Section 23.55, Tax Code, as amended by this Act, |
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applies only to a change in the use of land appraised under |
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Subchapter D, Chapter 23, Tax Code, that occurs on or after the |
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effective date of this Act. A change in the use of land appraised |
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under Subchapter D, Chapter 23, Tax Code, that occurred before the |
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effective date of this Act is governed by the law in effect on the |
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date the change in use occurred, and the former law is continued in |
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effect for that purpose. |
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SECTION 5. This Act takes effect January 1, 2016. |