bill giving exotic animal land the open-space appraisal

The text as introduced · 346 words

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.