Bill Text: TX HB639 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to the eligibility of land used as an ecological laboratory for appraisal for ad valorem tax purposes as qualified open-space land.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2019-06-02 - Effective on . . . . . . . . . . . . . . . January 1, 2021 [HB639 Detail]
Download: Texas-2019-HB639-Enrolled.html
| H.B. No. 639 | ||
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| relating to the eligibility of land used as an ecological | ||
| laboratory for appraisal for ad valorem tax purposes as qualified | ||
| open-space land. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 23.51(1), Tax Code, is 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. | ||
| SECTION 2. (a) Except as provided by Subsection (b) of this | ||
| section, the change in law made by this Act applies beginning with | ||
| the tax year that begins January 1, 2021. | ||
| (b) This subsection applies only to land that first | ||
| qualified for appraisal under Subchapter D, Chapter 23, Tax Code, | ||
| on the basis of its use as an ecological laboratory in the 2014, | ||
| 2015, 2016, 2017, 2018, 2019, or 2020 tax year. The change in law | ||
| made by this Act applies to land to which this subsection applies | ||
| beginning with the tax year that begins January 1, 2027. For the | ||
| 2021, 2022, 2023, 2024, 2025, and 2026 tax years, the qualification | ||
| of land to which this subsection applies for appraisal under | ||
| Subchapter D, Chapter 23, Tax Code, on the basis of its use as an | ||
| ecological laboratory is governed by the law as it existed | ||
| immediately before the effective date of this Act, and the former | ||
| law is continued in effect for that purpose. | ||
| SECTION 3. This Act takes effect January 1, 2021. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 639 was passed by the House on May 3, | ||
| 2019, by the following vote: Yeas 117, Nays 21, 1 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 639 was passed by the Senate on May | ||
| 17, 2019, by the following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
