Texas SB 1963: Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land.

Bill Text

By:AAZaffirini                                     S.B.ANo.A1963
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of land for appraisal for ad valorem tax
purposes as qualified open-space land.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION
A1.AASection23.51(2), Tax Code, is amended to read as
follows:
(2)
AA"Agricultural use" includes but is not limited to
the following activities:  cultivating the soil, producing crops
for human food, animal feed, or planting seed or for the production
of  fibers;
producing  fruits  and  vegetables;  floriculture,
viticulture,  and  horticulture;  raising  or  keeping  livestock;
raising or keeping exotic animals for the production of human food
or of fiber, leather, pelts, or other tangible products having a
commercial value; planting cover crops or leaving land idle for the
purpose of participating in a governmental program, provided the
land is not used for residential purposes or a purpose inconsistent
with agricultural use; and planting cover crops or leaving land
idle  in  conjunction  with  normal  crop  or  livestock  rotation
procedure.  The term also includes the use of land to produce or
harvest logs and posts for the use in constructing or repairing
fences, pens, barns, or other agricultural improvements on adjacent
qualified open-space land having the same owner and devoted to a
different agricultural use.  The term also includes the use of land
for wildlife management.  The term also includes the use of land to
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raise or keep bees for pollination or for the production of human
food or other tangible products having a commercial value, provided
that the land used is not less than 5 or more than 20 acres.
SECTION
A2.AASubchapter D, Chapter23, Tax Code, is amended by
adding Section 23.5215 to read as follows:
Sec.A23.5215.AAGUIDELINES FOR DIFFERENT AGRICULTURAL USES.
(a)  The comptroller, in consultation with the Texas A&M AgriLife
Extension Service, individuals selected by the comptroller who
represent appraisal districts, and individuals selected by the
comptroller who represent small-scale producers, shall develop
guidelines for determining:
(1)AAthe degree of intensity generally accepted in an
area for different types of agricultural production methods; and
(2)AAunder what conditions the cumulative effect of
multiple agricultural uses of a tract of land meets the degree of
intensity generally accepted in the area.
(b)AAThe comptroller, in consultation with the Texas A&M
AgriLife   Extension   Service,   individuals   selected   by   the
comptroller who represent appraisal districts, and individuals
selected by the comptroller who represent small-scale producers,
shall develop guidelines for determining under what conditions land
under  10  acres  in  size  used  for  the  production  of  fruits,
vegetables, poultry, hogs, sheep, or goats qualifies for appraisal
under this subchapter. The guidelines must provide that land under
10 acres in size that qualifies for appraisal under this subchapter
solely on the basis of the guidelines developed under this section
may not subsequently qualify under Section23.51(7) for appraisal
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under this subchapter if the owner changes the use of the land to
wildlife management.
(c)AAThe guidelines developed under this section may include
recordkeeping requirements consistent with normal practices of
agricultural operations.
(d)AAThe comptroller in developing guidelines under this
section may consider the following factors:
(1)AAthe  financial  investment  of  a  producer  in  an
agricultural use of a tract of land;
(2)AAthe degree of active management of a producer in
the agricultural use of a tract of land;
(3)AAthe  percentage  of  a  tract  of  land  used  by  a
producer for agricultural uses; and
(4)AAany  other  factor  the  comptroller  considers
appropriate.
(e)AAThe  comptroller,  in  cooperation  with  appraisal
districts, shall provide educational resources to chief appraisers
to assist with the appraisal of land using the guidelines developed
under this section.
(f)AAThe comptroller shall meet with persons described by
Subsections (a) and (b) at least once every 10 years to review the
guidelines developed under this section. The comptroller shall
update the guidelines as appropriate.
SECTION
A3.AANot   later   than   September   1,   2020,   the
comptroller shall distribute the guidelines required by Section
23.5215, Tax Code, as added by this Act, to each appraisal district.
SECTION
A4.AAThis 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
January 1, 2021.
SECTION
A5.AAThis Act takes effect September 1, 2019.
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