By: Rodríguez, Garcia S.B. No. 330       Zaffirini     A BILL TO BE ENTITLED   AN ACT   relating to the qualification of land 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.  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   qualifies for appraisal as qualified open-space land under this   subchapter if the land:                      (A)  is currently devoted principally to   agricultural use to the degree of intensity generally accepted in   the area;                      (B)  was devoted principally to agricultural use   or to production of timber or forest products for the preceding   year; and                      (C)  is owned by:                            (i)  a veteran of the armed services of the   United States; or                            (ii)  an individual who, at the time the   owner filed an initial application for appraisal of the land under   this subchapter, was less than 35 years of age and had not served as   the principal operator of a farm or ranch for any period of more   than 10 consecutive years.          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, 2018.