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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 on the basis of its use for |
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wildlife management. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.51(7), Tax Code, is amended to read as |
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follows: |
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(7) "Wildlife management" means: |
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(A) actively using land in a manner that meets |
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the standards developed under Section 23.521 [that at the time the
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wildlife-management use began was appraised as qualified
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open-space land under this subchapter or as qualified timber land
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under Subchapter E] in at least three of the following ways to |
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propagate a sustaining breeding, migrating, or wintering |
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population of indigenous wild animals for human use, including |
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food, medicine, or recreation: |
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(i) habitat control; |
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(ii) erosion control; |
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(iii) predator control; |
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(iv) providing supplemental supplies of |
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water; |
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(v) providing supplemental supplies of |
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food; |
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(vi) providing shelters; and |
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(vii) making of census counts to determine |
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population; |
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(B) actively using land to protect federally |
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listed endangered species under a federal permit if the land is: |
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(i) included in a habitat preserve and is |
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subject to a conservation easement created under Chapter 183, |
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Natural Resources Code; or |
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(ii) part of a conservation development |
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under a federally approved habitat conservation plan that restricts |
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the use of the land to protect federally listed endangered species; |
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or |
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(C) actively using land for a conservation or |
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restoration project to provide compensation for natural resource |
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damages pursuant to the Comprehensive Environmental Response, |
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Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et |
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seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et |
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seq.), the Federal Water Pollution Control Act (33 U.S.C. Section |
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1251 et seq.), or Chapter 40, Natural Resources Code. |
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SECTION 2. Section 23.52(g), Tax Code, is amended to read as |
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follows: |
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(g) The category of land that qualifies under Section |
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23.51(7) is the native pasture category [of the land under this
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subchapter or Subchapter E, as applicable, before the
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wildlife-management use began]. |
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SECTION 3. 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 4. This Act takes effect January 1, 2018. |