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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 on which the Texas Animal Health |
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Commission has established a temporary quarantine for ticks for |
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appraisal for ad valorem tax purposes as agricultural or open-space |
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land. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter C, Chapter 23, Tax Code, is amended by |
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adding Section 23.426 to read as follows: |
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Sec. 23.426. TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO |
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QUARANTINE FOR TICKS. (a) The entitlement of an individual to have |
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land the individual owns designated for agricultural use under this |
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subchapter does not end because the individual ceases exclusively |
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or continuously using the land for agriculture as an occupation or a |
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business venture for profit for the period prescribed by Subsection |
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(b) if the land: |
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(1) is subject to a temporary quarantine established |
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at any time during the tax year by the Texas Animal Health |
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Commission for the purpose of regulating the handling of livestock |
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and eradicating ticks or exposure to ticks under Chapter 167, |
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Agriculture Code; and |
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(2) otherwise continues to qualify for the designation |
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under Section 23.42. |
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(b) Subsection (a) applies to land eligible for appraisal |
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under this subchapter only during the period that begins on the date |
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the land is designated as a tick eradication area and that ends on |
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the date the land is released from quarantine by the Texas Animal |
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Health Commission. |
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(c) The owner of land to which this section applies must, |
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not later than the 30th day after the date the land is designated as |
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a tick eradication area, notify in writing the chief appraiser for |
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each appraisal district in which the land is located that the land |
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is located in a tick eradication area. |
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(d) The owner of land to which this section applies must, |
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not later than the 30th day after the date the land is released from |
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quarantine by the Texas Animal Health Commission, notify in writing |
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the chief appraiser for each appraisal district in which the land is |
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located that the land has been released from quarantine by the Texas |
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Animal Health Commission. |
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SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by |
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adding Section 23.526 to read as follows: |
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Sec. 23.526. TEMPORARY CESSATION OF AGRICULTURAL USE DUE TO |
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QUARANTINE FOR TICKS. (a) The eligibility of land for appraisal |
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under this subchapter does not end because the land ceases to be |
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devoted principally to agricultural use to the degree of intensity |
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generally accepted in the area for the period prescribed by |
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Subsection (b) if the land: |
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(1) is subject to a temporary quarantine established |
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at any time during the tax year by the Texas Animal Health |
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Commission for the purpose of regulating the handling of livestock |
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and eradicating ticks or exposure to ticks under Chapter 167, |
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Agriculture Code; |
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(2) is appraised under this subchapter primarily on |
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the basis of the livestock located in the area subject to quarantine |
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in the tax year; and |
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(3) otherwise continues to qualify for appraisal under |
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this subchapter. |
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(b) Subsection (a) applies to land eligible for appraisal |
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under this subchapter only during the period that begins on the date |
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the land is designated as a tick eradication area and that ends on |
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the date the land is released from quarantine by the Texas Animal |
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Health Commission. |
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(c) The owner of land to which this section applies must, |
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not later than the 30th day after the date the land is designated as |
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a tick eradication area, notify in writing the chief appraiser for |
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each appraisal district in which the land is located that the land |
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is located in a tick eradication area. |
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(d) The owner of land to which this section applies must, |
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not later than the 30th day after the date the land is released from |
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quarantine by the Texas Animal Health Commission, notify in writing |
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the chief appraiser for each appraisal district in which the land is |
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located that the land has been released from quarantine by the Texas |
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Animal Health Commission. |
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SECTION 3. The change in law made by this Act does not |
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affect an additional tax imposed as a result of a change of use of |
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land appraised under Subchapter C or D, Chapter 23, Tax Code, that |
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occurred before the effective date of this Act. |
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SECTION 4. 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, 2019. |