HB4959 - Relating to the eligibility of certain land for appraisal for ad valorem tax purposes on the basis of its productivity value and the consequences for those purposes of a change of use or sale of the land.

  89R17526 DRS-D     By: Hopper H.B. No. 4959       A BILL TO BE ENTITLED   AN ACT   relating to the eligibility of certain land for appraisal for ad   valorem tax purposes on the basis of its productivity value and the   consequences for those purposes of a change of use or sale of the   land.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:   ARTICLE 1. REPEAL OF CERTAIN ELIGIBILITY AND ADDITIONAL TAX   PROVISIONS IN SUBCHAPTERS C AND D, CHAPTER 23, TAX CODE          SECTION 1.01.  Section 1.07(d), Tax Code, is amended to read   as follows:          (d)  A notice required by Section 11.43(q), 11.45(d),   23.44(d), [ 23.46(c) or (f), ] 23.54(e), 23.541(c), [ 23.55(e), ]   23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent   by certified mail.          SECTION 1.02.  Section 23.20(g), Tax Code, is amended to   read as follows:          (g)  A waiver of a special appraisal of property under   Subchapter [ C, D, ] E, F, or G [ of this chapter ] does not constitute   a change of use of the property or diversion of the property to   another use for purposes of the imposition of additional taxes   under any of those subchapters.          SECTION 1.03.  Section 23.42(a), Tax Code, is amended to   read as follows:          (a)  An individual is entitled to have land the individual   [ he ] owns designated for agricultural use if, on January 1:                (1)  [ the land has been devoted exclusively to or   developed continuously for agriculture for the three years   preceding the current year;                [ (2) ]  the individual is using and intends to use the   land for agriculture as an occupation or a business venture for   profit during the current year; and                 (2)  [ (3) ]  agriculture is the individual's primary   occupation and primary source of income.          SECTION 1.04.  Sections 23.51(1) and (7), Tax Code, are   amended to read as follows:                (1)  "Qualified open-space land" means land that is   [ currently ] devoted principally to agricultural use to the degree   of intensity generally accepted in the area [ and that has been   devoted principally to agricultural use or to production of timber   or forest products for five of the preceding seven years ] or land   that is used principally as an ecological laboratory by a public or   private college or university [ and that has been used principally   in that manner by a college or university for five of the preceding   seven years ].  Qualified open-space land includes all appurtenances   to the land.  For the purposes of this subdivision, appurtenances to   the land means private roads, dams, reservoirs, water wells,   canals, ditches, terraces, and other reshapings of the soil,   fences, and riparian water rights.  [ Notwithstanding the other   provisions of this subdivision, land that is currently devoted   principally to wildlife management as defined by Subdivision (7)(B)   or (C) to the degree of intensity generally accepted in the area   qualifies for appraisal as qualified open-space land under this   subchapter regardless of the manner in which the land was used in   any preceding year. ]                (7)  "Wildlife management" means:                      (A)  actively using land in a manner that meets   the standards developed under Section 23.521 [ that at the time the   wildlife-management use began was appraised as qualified   open-space land under this subchapter or as qualified timber land   under Subchapter E ] in at least three of the following ways to   propagate a sustaining breeding, migrating, or wintering   population of indigenous wild animals for human use, including   food, medicine, or recreation:                            (i)  habitat control;                            (ii)  erosion control;                            (iii)  predator control;                            (iv)  providing supplemental supplies of   water;                            (v)  providing supplemental supplies of   food;                            (vi)  providing shelters; and                            (vii)  making of census counts to determine   population;                      (B)  actively using land to protect federally   listed endangered species under a federal permit if the land is:                            (i)  included in a habitat preserve and is   subject to a conservation easement created under Chapter 183,   Natural Resources Code; or                            (ii)  part of a conservation development   under a federally approved habitat conservation plan that restricts   the use of the land to protect federally listed endangered species;   or                      (C)  actively using land for a conservation or   restoration project to provide compensation for natural resource   damages pursuant to the Comprehensive Environmental Response,   Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et   seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et   seq.), the Federal Water Pollution Control Act (33 U.S.C. Section   1251 et seq.), or Chapter 40, Natural Resources Code.          SECTION 1.05.   Sections 23.52(e) and (g), Tax Code, are   amended to read as follows:          (e)   The [ For the purposes of Section 23.55 of this code,   the ] chief appraiser [ also ] shall determine the market value of   qualified open-space land and shall record both the market value   and the appraised value in the appraisal records.          (g)  The category of land that qualifies under Section   23.51(7) is the native pasture category [ of the land under this   subchapter or Subchapter E, as applicable, before the   wildlife-management use began ].          SECTION 1.06.  Section 23.524(e), Tax Code, is amended to   read as follows:          (e)   Notwithstanding Subsection (b) or (c), the eligibility   of [ For the purposes of this subchapter, a change of use of the ]   land subject to this section for appraisal under this subchapter is   considered to have ended [ occurred ] on the day the period   prescribed by Subsection (c) begins if the owner has not fully   complied with the terms of the agreement described by Subsection   (b) on the date the agreement ends.          SECTION 1.07.  Sections 23.551(a) and (d), Tax Code, are   amended to read as follows:          (a)  If land appraised as provided by this subchapter is   owned by an individual 65 years of age or older, before making a   determination that [ a change in use of ] the land is no longer   eligible for appraisal under this subchapter [ has occurred ], the   chief appraiser shall deliver a written notice to the owner stating   that the chief appraiser believes [ a change in use of ] the land may   no longer be eligible for appraisal under this subchapter [ have   occurred ].          (d)  If the chief appraiser does not receive a response on or   before the 60th day after the date the notice is mailed, the chief   appraiser must make a reasonable effort to locate the owner and   determine whether the land remains eligible to be appraised as   provided by this subchapter before determining that [ a change in   use of ] the land is no longer eligible for appraisal under this   subchapter [ has occurred ].          SECTION 1.08.  Section 31.01(c), Tax Code, is amended to   read as follows:          (c)  The tax bill or a separate statement accompanying the   tax bill shall:                (1)  identify the property subject to the tax;                (2)  state the appraised value, assessed value, and   taxable value of the property;                (3)  if the property is land appraised as provided by   Subchapter [ C, D, ] E[ , ] or H, Chapter 23, state the market value and   the taxable value for purposes of deferred or additional taxation   as provided by Section [ 23.46, 23.55, ] 23.76[ , ] or 23.9807, as   applicable;                (4)  state the assessment ratio for the taxing unit;                (5)  state the type and amount of any partial exemption   applicable to the property, indicating whether it applies to   appraised or assessed value;                (6)  state the total tax rate for the taxing unit;                (7)  state the amount of tax due, the due date, and the   delinquency date;                (8)  explain the payment option and discounts provided   by Sections 31.03 and 31.05, if available to the taxing unit's   taxpayers, and state the date on which each of the discount periods   provided by Section 31.05 concludes, if the discounts are   available;                (9)  state the rates of penalty and interest imposed   for delinquent payment of the tax;                (10)  include the name and telephone number of the   assessor for the taxing unit and, if different, of the collector for   the taxing unit;                (11)  for real property, state for the current tax year   and each of the preceding five tax years:                      (A)  the appraised value and taxable value of the   property;                      (B)  the total tax rate for the taxing unit;                      (C)  the amount of taxes imposed on the property   by the taxing unit; and                      (D)  the difference, expressed as a percent   increase or decrease, as applicable, in the amount of taxes imposed   on the property by the taxing unit compared to the amount imposed   for the preceding tax year; and                (12)  for real property, state the differences,   expressed as a percent increase or decrease, as applicable, in the   following for the current tax year as compared to the fifth tax year   before that tax year:                      (A)  the appraised value and taxable value of the   property;                      (B)  the total tax rate for the taxing unit; and    &# [Text truncated for display. Full text available on Congress.gov.]