Bill Text: TX HB639 | 2019-2020 | 86th Legislature | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Comm_Sub.html
  86R23099 SMT-D
 
  By: Springer H.B. No. 639
 
  Substitute the following for H.B. No. 639:
 
  By:  Wray C.S.H.B. No. 639
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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.
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