85R1464 TJB-D     By: Rodriguez of Travis H.B. No. 231       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.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Sections 23.51(1) and (2), Tax Code, are 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. A chief appraiser shall distinguish   between the degree of intensity required for various agricultural   production methods, including organic, sustainable, pastured   poultry, rotational grazing, and other uncommon production methods   or systems.  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.                (2)  "Agricultural use" includes but is not limited to   the following activities:  cultivating the soil, producing crops   for human food, animal feed, or planting seed or for the production   of fibers; producing fruits and vegetables; floriculture,   viticulture, and horticulture; raising or keeping livestock;   raising or keeping exotic animals for the production of human food   or of fiber, leather, pelts, or other tangible products having a   commercial value; planting cover crops or leaving land idle for the   purpose of participating in a governmental program, provided the   land is not used for residential purposes or a purpose inconsistent   with agricultural use; and planting cover crops or leaving land   idle in conjunction with normal crop or livestock rotation   procedure.  The term also includes the use of land to produce or   harvest logs and posts for the use in constructing or repairing   fences, pens, barns, or other agricultural improvements on adjacent   qualified open-space land having the same owner and devoted to a   different agricultural use.  The term also includes the use of land   for wildlife management.  The term also includes the use of land to   raise or keep bees for pollination or for the production of human   food or other tangible products having a commercial value, provided   that the land used is not less than 5 or more than 20 acres.          SECTION 2.  Subchapter D, Chapter 23, Tax Code, is amended by   adding Section 23.5215 to read as follows:          Sec. 23.5215.  GUIDELINES FOR UNCOMMON AGRICULTURAL USES.   (a)  The comptroller, in consultation with the Texas A&M AgriLife   Extension Service, individuals selected by the comptroller who   represent appraisal districts, and individuals selected by the   comptroller who represent affected producers, shall develop   guidelines for determining under what conditions the cumulative   effect of multiple agricultural uses of a tract of land meets the   degree of intensity generally accepted in the area.          (b)  The comptroller, in consultation with the Texas A&M   AgriLife Extension Service, individuals selected by the   comptroller who represent appraisal districts, and individuals   selected by the comptroller who represent small-scale producers,   shall develop guidelines for determining under what conditions land   under 10 acres in size used for the production of fruits,   vegetables, poultry, hogs, sheep, or goats qualifies for appraisal   under this subchapter.  The guidelines must provide that land under   10 acres in size that qualifies for appraisal under this subchapter   solely on the basis of the guidelines developed under this section   may not subsequently qualify under Section 23.51(7) for appraisal   under this subchapter if the owner changes the use of the land to   wildlife management.          (c)  The guidelines developed under this section may include   recordkeeping requirements consistent with normal practices of   agricultural operations.          (d)  The comptroller in developing guidelines under this   section may consider the following factors:                (1)  the financial investment of a producer in an   agricultural use of a tract of land;                (2)  the degree of active management of a producer in   the agricultural use of a tract of land;                (3)  the percentage of a tract of land used by a   producer for agricultural uses; and                (4)  any other factor the comptroller considers   appropriate.          (e)  The comptroller, in cooperation with appraisal   districts, shall provide educational resources to chief appraisers   to assist with the appraisal of land using the guidelines developed   under this section and of land using an uncommon production method,   such as organic production, sustainable production, and pastured   poultry.          SECTION 3.  Not later than September 1, 2018, the   comptroller shall distribute the guidelines required by Section   23.5215, Tax Code, as added by this Act, to each appraisal district.          SECTION 4.  This Act applies only to the appraisal of land   for ad valorem tax purposes for a tax year that begins on or after   January 1, 2019.          SECTION 5.  This Act takes effect September 1, 2017.