89S20133 PRL-D     By: Guillen H.B. No. 239       A BILL TO BE ENTITLED   AN ACT   relating to the appraisal for ad valorem tax purposes of land   subject to a quarantine established by the Texas Animal Health   Commission for ticks or screwworms.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  The heading to Section 23.426, Tax Code, is   amended to read as follows:          Sec. 23.426.  [TEMPORARY] CESSATION OF AGRICULTURAL USE DUE   TO QUARANTINE FOR TICKS OR SCREWWORMS.          SECTION 2.  Sections 23.426(a) and (b), Tax Code, are   amended to read as follows:          (a)  The entitlement of an individual to have land the   individual owns designated for agricultural use under this   subchapter does not end because the individual ceases exclusively   or continuously using the land for agriculture as an occupation or a   business venture for profit for the period prescribed by Subsection   (b) if the land:                (1)  is subject to a [temporary] quarantine established   at any time during the tax year by the Texas Animal Health   Commission for the purpose of regulating the handling of livestock   and eradicating ticks or exposure to ticks under Chapter 167,   Agriculture Code, or eradicating screwworms or exposure to   screwworms; and                (2)  otherwise continues to qualify for the designation   under Section 23.42.          (b)  Subsection (a) applies to land eligible for appraisal   under this subchapter only during the period that begins on the date   the land is designated as a tick or screwworm eradication area and   that ends on the date the land is released from quarantine by the   Texas Animal Health Commission.          SECTION 3.  The heading to Section 23.48, Tax Code, is   amended to read as follows:          Sec. 23.48.  REAPPRAISAL OF LAND SUBJECT TO [TEMPORARY]   QUARANTINE FOR TICKS OR SCREWWORMS.          SECTION 4.  Sections 23.48(a), (b), and (e), Tax Code, are   amended to read as follows:          (a)  An owner of land designated for agricultural use on   which the Texas Animal Health Commission has established a   [temporary] quarantine of at least 90 days in length in the current   tax year for the purpose of regulating the handling of livestock and   eradicating ticks or screwworms or exposure to ticks or screwworms   at any time during a tax year is entitled to a reappraisal of the   owner's land for that year on written request delivered to the chief   appraiser.          (b)  As soon as practicable after receiving a request for   reappraisal, the chief appraiser shall complete the reappraisal.     In determining the appraised value of the land under Section 23.41,   the effect on the value of the land caused by the infestation of   ticks or screwworms is an additional factor that must be taken into   account.  The appraised value of land reappraised under this   section may not exceed the lesser of:                (1)  the market value of the land as determined by other   appraisal methods; or                (2)  one-half of the original appraised value of the   land for the current tax year.          (e)  In appraising the land for any subsequent tax year in   which the Texas Animal Health Commission quarantine remains in   place, the chief appraiser shall continue to take into account the   effect on the value of the land caused by the infestation of ticks   or screwworms.          SECTION 5.  The heading to Section 23.526, Tax Code, is   amended to read as follows:          Sec. 23.526.  [TEMPORARY] CESSATION OF AGRICULTURAL USE DUE   TO QUARANTINE FOR TICKS OR SCREWWORMS.          SECTION 6.  Sections 23.526(a), (b), and (c), Tax Code, are   amended to read as follows:          (a)  The eligibility of land for appraisal under this   subchapter does not end because the land ceases to be devoted   principally to agricultural use to the degree of intensity   generally accepted in the area for the period prescribed by   Subsection (b) if the land:                (1)  is subject to a [temporary] quarantine established   at any time during the tax year by the Texas Animal Health   Commission for the purpose of regulating the handling of livestock   and eradicating ticks or exposure to ticks under Chapter 167,   Agriculture Code, or eradicating screwworms or exposure to   screwworms;                (2)  is appraised under this subchapter primarily on   the basis of the livestock located in the area subject to quarantine   in the tax year; and                (3)  otherwise continues to qualify for appraisal under   this subchapter.          (b)  Subsection (a) applies to land eligible for appraisal   under this subchapter only during the period that begins on the date   the land is designated as a tick or screwworm eradication area and   that ends on the date the land is released from quarantine by the   Texas Animal Health Commission.          (c)  The owner of land to which this section applies must,   not later than the 30th day after the date the land is designated as   a tick or screwworm eradication area, notify in writing the chief   appraiser for each appraisal district in which the land is located   that the land is located in a tick or screwworm eradication area.          SECTION 7.  The heading to Section 23.60, Tax Code, is   amended to read as follows:          Sec. 23.60.  REAPPRAISAL OF LAND SUBJECT TO [TEMPORARY]   QUARANTINE FOR TICKS OR SCREWWORMS.          SECTION 8.  Sections 23.60(a), (b), and (e), Tax Code, are   amended to read as follows:          (a)  An owner of qualified open-space land, other than land   used for wildlife management, on which the Texas Animal Health   Commission has established a [temporary] quarantine of at least 90   days in length in the current tax year for the purpose of regulating   the handling of livestock and eradicating ticks or screwworms or   exposure to ticks or screwworms at any time during a tax year is   entitled to a reappraisal of the owner's land for that year on   written request delivered to the chief appraiser.          (b)  As soon as practicable after receiving a request for   reappraisal, the chief appraiser shall complete the reappraisal.     In determining the appraised value of the land under Section 23.52,   the effect on the value of the land caused by the infestation of   ticks or screwworms is an additional factor that must be taken into   account.  The appraised value of land reappraised under this   section may not exceed the lesser of:                (1)  the market value of the land as determined by other   appraisal methods; or                (2)  one-half of the original appraised value of the   land for the current tax year.          (e)  In appraising the land for any subsequent tax year in   which the Texas Animal Health Commission quarantine remains in   place, the chief appraiser shall continue to take into account the   effect on the value of the land caused by the infestation of ticks   or screwworms.          SECTION 9.  The changes in law made by this Act do not   affect:                (1)  additional taxes imposed as a result of a change of   use of land appraised under Subchapter C or D, Chapter 23, Tax Code,   that occurred before the effective date of this Act; or                (2)  ad valorem taxes imposed for an ad valorem tax year   that begins before the effective date of this Act.          SECTION 10.  This Act takes effect January 1, 2026.