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A BILL TO BE ENTITLED
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AN ACT
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relating to the appraisal of land for ad valorem tax purposes on the |
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basis of its productive capacity. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.43(b), Tax Code, is amended to read as |
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follows: |
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(b) A claimant must deliver a completed application form to |
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the chief appraiser before April [May] 1 and must furnish the |
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information required by the form. For good cause shown the chief |
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appraiser may by written order extend the deadline for filing the |
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application to June 1 [by written order for a single period not to |
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exceed 60 days]. |
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SECTION 2. Section 23.51, Tax Code, is amended by adding |
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Subdivision (9) to read as follows: |
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(9) "Bee" and "colony" have the meanings assigned by |
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Section 131.001, Agriculture Code. |
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SECTION 3. Subchapter D, Chapter 23, Tax Code, is amended by |
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adding Section 23.5215 to read as follows: |
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Sec. 23.5215. STANDARDS FOR QUALIFICATION OF LAND FOR |
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APPRAISAL BASED ON USE TO RAISE OR KEEP BEES. (a) Subject to |
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Subsection (b), for land to qualify for appraisal under this |
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subchapter for a tax year on the basis of its use to raise or keep |
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bees: |
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(1) the land must contain at least six colonies; and |
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(2) the colonies must be located on the land for at |
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least nine months of the year. |
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(b) If the land consists of more than 5 acres, the land must |
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contain at least one additional colony for each additional 2.5 |
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acres. |
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SECTION 4. Section 23.54, Tax Code, is amended by amending |
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Subsection (d) and adding Subsection (f-1) to read as follows: |
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(d) The form must be filed before April [May] 1. However, |
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for good cause the chief appraiser may extend the filing deadline to |
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June 1 [for not more than 60 days]. |
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(f-1) If the chief appraiser determines that a change of |
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ownership of land appraised under this subchapter for a tax year has |
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or may have occurred, on or before February 1 of the following tax |
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year the chief appraiser shall deliver an application form and a |
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brief explanation of the requirements for land to be eligible for |
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appraisal under this subchapter to the person who the chief |
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appraiser has determined is or may be the new owner of the land. |
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SECTION 5. Section 23.55, Tax Code, is amended by adding |
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Subsections (e-1) and (r) to read as follows: |
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(e-1) A property owner may request in writing that the chief |
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appraiser determine whether a change of use of the property owner's |
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land has occurred. The request must state the manner in which the |
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property owner is currently using the land. Not later than the 90th |
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day after the date the chief appraiser receives the request, the |
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chief appraiser shall provide the property owner with a written |
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determination that includes a description of the current use of the |
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land and a statement as to whether the current use of the land has |
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resulted in a change of use of the land. If the chief appraiser |
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determines that a change of use of the land has not occurred, the |
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chief appraiser may not later determine that a change of use of the |
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land has occurred on the basis of the use described in the written |
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determination. |
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(r) The sanctions provided by Subsection (a) do not apply to |
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a change in the use of land if, after the change in use, the physical |
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characteristics of the land remain consistent with the physical |
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characteristics of the land during the period for which the land was |
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eligible for appraisal under this subchapter. |
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SECTION 6. Section 23.75(d), Tax Code, is amended to read as |
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follows: |
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(d) The form must be filed before April [May] 1. However, |
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for good cause the chief appraiser may extend the filing deadline to |
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June 1 [for not more than 60 days]. |
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SECTION 7. Section 23.9804(e), Tax Code, is amended to read |
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as follows: |
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(e) The form must be filed before April [May] 1. However, |
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for good cause shown, the chief appraiser may extend the filing |
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deadline to June 1 [for not more than 15 days]. |
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SECTION 8. This Act applies only to the appraisal of land |
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for ad valorem tax purposes for a tax year that begins on or after |
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the effective date of this Act. |
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SECTION 9. This Act takes effect January 1, 2022. |