85R2206 TJB-D
 
  By: Nichols S.B. No. 175
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the eligibility of land owned by certain members of the
  armed services of the United States for appraisal for ad valorem tax
  purposes as qualified open-space land.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter D, Chapter 23, Tax Code, is amended by
  adding Section 23.523 to read as follows:
         Sec. 23.523.  TEMPORARY CESSATION OF AGRICULTURAL USE WHEN
  PROPERTY OWNER DEPLOYED OR STATIONED OUTSIDE STATE AS MEMBER OF
  ARMED SERVICES. (a)  The eligibility of land for appraisal under
  this subchapter does not end because the land ceases to be devoted
  principally to agricultural use to the degree of intensity
  generally accepted in the area if the owner of the land:
               (1)  is a member of the armed services of the United
  States who is deployed or stationed outside this state; and
               (2)  intends that the use of the land in that manner and
  to that degree of intensity be resumed not later than the 180th day
  after the date the owner ceases to be deployed or stationed outside
  this state.
         (b)  The owner of land to which this section applies must
  notify the appraisal office in writing not later than the 30th day
  after the date the owner is deployed or stationed outside this state
  that the owner:
               (1)  will be or has been deployed or stationed outside
  this state; and
               (2)  intends to use the land in the manner, to the
  degree, and within the time described by Subsection (a)(2).
         SECTION 2.  (a)  This section applies only to land owned by a
  member of the armed services of the United States who is deployed or
  stationed outside this state on the effective date of this Act.
         (b)  Notwithstanding Section 23.523(b), Tax Code, as added
  by this Act, the eligibility of the land for appraisal under
  Subchapter D, Chapter 23, Tax Code, does not end because the land
  ceases to be devoted principally to agricultural use to the degree
  of intensity generally accepted in the area if:
               (1)  the owner of the land:
                     (A)  meets the requirements of Section
  23.523(a)(2), Tax Code, as added by this Act; and
                     (B)  provides the notice required by Section
  23.523(b), Tax Code, as added by this Act, not later than the 90th
  day after the effective date of this Act; and
               (2)  the chief appraiser of the appraisal district in
  which the land is located has not, as of the effective date of this
  Act, made a determination under Section 23.55, Tax Code, that a
  change in use of the land has occurred.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2017.