Amend CSSB 1 (house committee report) by adding the following appropriately numbered SECTIONS to the bill and renumbering the SECTIONS of the bill accordingly:
SECTION ____. Section 23.51(7), Tax Code, is amended to read as follows:
(7) "Wildlife management" means:
(A) actively using land in a manner that meets the standards developed under Section 23.521 [that at the time the wildlife-management use began was appraised as qualified open-space land under this subchapter or as qualified timber land under Subchapter E] in at least three of the following ways to propagate a sustaining breeding, migrating, or wintering population of indigenous wild animals for human use, including food, medicine, or recreation:
(i) habitat control;
(ii) erosion control;
(iii) predator control;
(iv) providing supplemental supplies of water;
(v) providing supplemental supplies of food;
(vi) providing shelters; and
(vii) making of census counts to determine population;
(B) actively using land to protect federally listed endangered species under a federal permit if the land is:
(i) included in a habitat preserve and is subject to a conservation easement created under Chapter 183, Natural Resources Code; or
(ii) part of a conservation development under a federally approved habitat conservation plan that restricts the use of the land to protect federally listed endangered species; or
(C) actively using land for a conservation or restoration project to provide compensation for natural resource damages pursuant to the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et seq.), the Federal Water Pollution Control Act (33 U.S.C. Section 1251 et seq.), or Chapter 40, Natural Resources Code.
SECTION ____. Section 23.52(g), Tax Code, is amended to read as follows:
(g) The category of land that qualifies under Section 23.51(7) is the native pasture category [of the land under this subchapter or Subchapter E, as applicable, before the wildlife-management use began].
SECTION ____. Sections 23.51(7) and 23.52(g), Tax Code, as amended by this Act, apply only to the appraisal of land for ad valorem tax purposes for a tax year that begins on or after January 1, 2020.