Amend HB 97 (house committee report) as follows:
(1) On page 1, line 13, between "university" and the period, insert "and that has been used principally in that manner by a college or university for five of the preceding seven years".
(2) On page 3, line 1, between "with the" and "Texas", insert "chair of the house of representatives committee on agriculture and livestock,".
(3) On page 3, line 8, between "with the" and "Texas", insert "chair of the house of representatives committee on agriculture and livestock,".
(4) Strike page 4, lines 16-18, and substitute the following:
SECTION 4. Section 23.51, Tax Code, as amended by this Act, and Section 23.5215, Tax Code, as added 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, 2021.
(5) Add the following appropriately numbered SECTIONS to the bill and renumber the SECTIONS of the bill accordingly:
SECTION ____. Subchapter D, Chapter 23, Tax Code, is amended by adding Section 23.5211 to read as follows:
Sec. 23.5211. LIMITATION ON QUALIFICATION OF CERTAIN LAND FOR APPRAISAL BASED ON WILDLIFE MANAGEMENT USE. Land equal to or less than 20 acres in size that qualifies for appraisal under this subchapter solely on the basis that the land is used to raise or keep bees for pollination or for the production of human food or other tangible products having a commercial value may not subsequently qualify under Section 23.51(7) for appraisal under this subchapter if the owner changes the use of the land to wildlife management.
SECTION ____. The change in law made by this Act to Section 23.51(1), Tax Code, relating to the qualification of land as an ecological laboratory for appraisal under Subchapter D, Chapter 23, Tax Code, applies only if the land did not qualify for appraisal under that subchapter for the 2019 tax year on the basis of its use as an ecological laboratory.
SECTION ____. Section 23.5211, Tax Code, as added by this Act, applies only to land that did not qualify for appraisal under Subchapter D, Chapter 23, Tax Code, for the 2019 tax year on the basis of its use for wildlife management under Section 23.51(7), Tax Code.