89R1581 LHC-D     By: Virdell H.B. No. 3930       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 on the basis of its use for   raising or keeping exotic animals.          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.  In addition, notwithstanding the other   provisions of this subdivision, land that is currently devoted   principally to raising or keeping exotic animals as provided by   Subdivision (2) 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.  This Act applies only to the appraisal of land   for an ad valorem tax year beginning on or after the effective date   of this Act.          SECTION 3.  This Act takes effect January 1, 2026.