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A BILL TO BE ENTITLED
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AN ACT
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relating to the qualification of certain land that is adjacent to |
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other qualified open-space land 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. Section 23.51(1), Tax Code, is amended to read as |
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follows: |
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(1) "Qualified open-space land" means land that is |
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currently devoted principally to agricultural use to the degree of |
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intensity generally accepted in the area and that has been devoted |
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principally to agricultural use or to production of timber or |
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forest products for five of the preceding seven years or land that |
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is used principally as an ecological laboratory by a public or |
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private college or university and that has been used principally in |
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that manner by a college or university for five of the preceding |
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seven years. Qualified open-space land includes all appurtenances |
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to the land. For the purposes of this subdivision, appurtenances to |
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the land means private roads, dams, reservoirs, water wells, |
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canals, ditches, terraces, and other reshapings of the soil, |
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fences, and riparian water rights. Notwithstanding the other |
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provisions of this subdivision, land that is currently devoted |
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principally to wildlife management as defined by Subdivision (7)(B) |
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or (C) to the degree of intensity generally accepted in the area |
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qualifies for appraisal as qualified open-space land under this |
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subchapter regardless of the manner in which the land was used in |
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any preceding year. In addition, notwithstanding the other |
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provisions of this subdivision, land qualifies for appraisal as |
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qualified open-space land under this subchapter if the land: |
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(A) is currently devoted principally to |
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agricultural use to the degree of intensity generally accepted in |
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the area; and |
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(B) was acquired by, and is currently owned by, a |
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person who owns other land that is: |
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(i) appraised as qualified open-space land |
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under this subchapter; |
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(ii) equal to or larger in area than the |
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land acquired; and |
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(iii) adjacent to the land acquired. |
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SECTION 2. This Act applies only to the appraisal of land |
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for an ad valorem tax year beginning on or after the effective date |
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of this Act. |
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SECTION 3. This Act takes effect January 1, 2022. |