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A BILL TO BE ENTITLED
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AN ACT
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relating to the appraisal for ad valorem tax purposes of land |
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subject to a quarantine established by the Texas Animal Health |
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Commission for ticks or screwworms. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Section 23.426, Tax Code, is |
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amended to read as follows: |
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Sec. 23.426. [TEMPORARY] CESSATION OF AGRICULTURAL USE DUE |
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TO QUARANTINE FOR TICKS OR SCREWWORMS. |
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SECTION 2. Sections 23.426(a) and (b), Tax Code, are |
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amended to read as follows: |
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(a) The entitlement of an individual to have land the |
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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, or eradicating screwworms or exposure to |
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screwworms; 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 or screwworm eradication area and |
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that ends on the date the land is released from quarantine by the |
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Texas Animal Health Commission. |
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SECTION 3. The heading to Section 23.48, Tax Code, is |
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amended to read as follows: |
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Sec. 23.48. REAPPRAISAL OF LAND SUBJECT TO [TEMPORARY] |
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QUARANTINE FOR TICKS OR SCREWWORMS. |
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SECTION 4. Sections 23.48(a), (b), and (e), Tax Code, are |
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amended to read as follows: |
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(a) An owner of land designated for agricultural use on |
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which the Texas Animal Health Commission has established a |
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[temporary] quarantine of at least 90 days in length in the current |
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tax year for the purpose of regulating the handling of livestock and |
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eradicating ticks or screwworms or exposure to ticks or screwworms |
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at any time during a tax year is entitled to a reappraisal of the |
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owner's land for that year on written request delivered to the chief |
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appraiser. |
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(b) As soon as practicable after receiving a request for |
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reappraisal, the chief appraiser shall complete the reappraisal. |
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In determining the appraised value of the land under Section 23.41, |
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the effect on the value of the land caused by the infestation of |
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ticks or screwworms is an additional factor that must be taken into |
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account. The appraised value of land reappraised under this |
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section may not exceed the lesser of: |
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(1) the market value of the land as determined by other |
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appraisal methods; or |
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(2) one-half of the original appraised value of the |
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land for the current tax year. |
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(e) In appraising the land for any subsequent tax year in |
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which the Texas Animal Health Commission quarantine remains in |
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place, the chief appraiser shall continue to take into account the |
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effect on the value of the land caused by the infestation of ticks |
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or screwworms. |
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SECTION 5. The heading to Section 23.526, Tax Code, is |
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amended to read as follows: |
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Sec. 23.526. [TEMPORARY] CESSATION OF AGRICULTURAL USE DUE |
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TO QUARANTINE FOR TICKS OR SCREWWORMS. |
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SECTION 6. Sections 23.526(a), (b), and (c), Tax Code, are |
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amended to read as follows: |
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(a) The eligibility of land for appraisal under this |
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subchapter does not end because the land ceases to be devoted |
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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, or eradicating screwworms or exposure to |
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screwworms; |
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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 or screwworm eradication area and |
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that ends on the date the land is released from quarantine by the |
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Texas Animal 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 or screwworm eradication area, notify in writing the chief |
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appraiser for each appraisal district in which the land is located |
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that the land is located in a tick or screwworm eradication area. |
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SECTION 7. The heading to Section 23.60, Tax Code, is |
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amended to read as follows: |
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Sec. 23.60. REAPPRAISAL OF LAND SUBJECT TO [TEMPORARY] |
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QUARANTINE FOR TICKS OR SCREWWORMS. |
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SECTION 8. Sections 23.60(a), (b), and (e), Tax Code, are |
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amended to read as follows: |
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(a) An owner of qualified open-space land, other than land |
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used for wildlife management, on which the Texas Animal Health |
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Commission has established a [temporary] quarantine of at least 90 |
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days in length in the current tax year for the purpose of regulating |
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the handling of livestock and eradicating ticks or screwworms or |
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exposure to ticks or screwworms at any time during a tax year is |
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entitled to a reappraisal of the owner's land for that year on |
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written request delivered to the chief appraiser. |
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(b) As soon as practicable after receiving a request for |
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reappraisal, the chief appraiser shall complete the reappraisal. |
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In determining the appraised value of the land under Section 23.52, |
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the effect on the value of the land caused by the infestation of |
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ticks or screwworms is an additional factor that must be taken into |
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account. The appraised value of land reappraised under this |
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section may not exceed the lesser of: |
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(1) the market value of the land as determined by other |
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appraisal methods; or |
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(2) one-half of the original appraised value of the |
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|
land for the current tax year. |
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(e) In appraising the land for any subsequent tax year in |
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which the Texas Animal Health Commission quarantine remains in |
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place, the chief appraiser shall continue to take into account the |
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effect on the value of the land caused by the infestation of ticks |
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or screwworms. |
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SECTION 9. The changes in law made by this Act do not |
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affect: |
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(1) additional taxes imposed as a result of a change of |
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use of land appraised under Subchapter C or D, Chapter 23, Tax Code, |
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that occurred before the effective date of this Act; or |
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(2) ad valorem taxes imposed for an ad valorem tax year |
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that begins before the effective date of this Act. |
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SECTION 10. This Act takes effect January 1, 2026. |