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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 owned by certain members of the |
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armed services of the United States 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. Subchapter D, Chapter 23, Tax Code, is amended by |
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adding Section 23.523 to read as follows: |
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Sec. 23.523. TEMPORARY CESSATION OF AGRICULTURAL USE WHEN |
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PROPERTY OWNER DEPLOYED OR STATIONED OUTSIDE STATE AS MEMBER OF |
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ARMED SERVICES. (a) The eligibility of land for appraisal under |
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this subchapter does not end because the land ceases to be devoted |
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principally to agricultural use to the degree of intensity |
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generally accepted in the area if the owner of the land: |
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(1) is a member of the armed services of the United |
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States who is deployed or stationed outside this state; and |
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(2) intends that the use of the land in that manner and |
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to that degree of intensity be resumed not later than the 180th day |
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after the date the owner ceases to be deployed or stationed outside |
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this state. |
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(b) The owner of land to which this section applies must |
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notify the appraisal office in writing not later than the 30th day |
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after the date the owner is deployed or stationed outside this state |
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that the owner: |
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(1) will be or has been deployed or stationed outside |
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this state; and |
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(2) intends to use the land in the manner, to the |
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degree, and within the time described by Subsection (a)(2). |
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SECTION 2. (a) This section applies only to land owned by a |
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member of the armed services of the United States who is deployed or |
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stationed outside this state on the effective date of this Act. |
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(b) Notwithstanding Section 23.523(b), Tax Code, as added |
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by this Act, the eligibility of the land for appraisal under |
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Subchapter D, Chapter 23, Tax Code, does not end because the land |
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ceases to be devoted principally to agricultural use to the degree |
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of intensity generally accepted in the area if: |
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(1) the owner of the land: |
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(A) meets the requirements of Section |
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23.523(a)(2), Tax Code, as added by this Act; and |
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(B) provides the notice required by Section |
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23.523(b), Tax Code, as added by this Act, not later than the 90th |
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day after the effective date of this Act; and |
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(2) the chief appraiser of the appraisal district in |
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which the land is located has not, as of the effective date of this |
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Act, made a determination under Section 23.55, Tax Code, that a |
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change in use of the land has occurred. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2017. |