88R13162 DRS-F     By: Zaffirini S.B. No. 2427       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 (7), 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 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 qualifies for appraisal as   qualified open-space land under this subchapter if the land:                      (A)  is currently devoted principally to wildlife   management as defined by Subdivision (7)(A) to the degree of   intensity generally accepted in the area and has been devoted   principally to agricultural use or to the production of timber or   forest products for three of the preceding five years; or                      (B)  is currently devoted principally to raising   or keeping bees for pollination or for the production of human food   or other tangible products having a commercial value to the degree   of intensity generally accepted in the area and has been devoted   principally to agricultural use or to the production of timber or   forest products for three of the preceding five years.                (7)  "Wildlife management" means:                      (A)  actively using land [that at the time the   wildlife-management use began was appraised as qualified   open-space land under this subchapter or as qualified timber land   under Subchapter E] in at least three of the following ways to   propagate a sustaining breeding, migrating, or wintering   population of indigenous wild animals for human use, including   food, medicine, or recreation:                            (i)  habitat control;                            (ii)  erosion control;                            (iii)  predator control;                            (iv)  providing supplemental supplies of   water;                            (v)  providing supplemental supplies of   food;                            (vi)  providing shelters; and                            (vii)  making of census counts to determine   population;                      (B)  actively using land to protect federally   listed endangered species under a federal permit if the land is:                            (i)  included in a habitat preserve and is   subject to a conservation easement created under Chapter 183,   Natural Resources Code; or                            (ii)  part of a conservation development   under a federally approved habitat conservation plan that restricts   the use of the land to protect federally listed endangered species;   or                      (C)  actively using land for a conservation or   restoration project to provide compensation for natural resource   damages pursuant to the Comprehensive Environmental Response,   Compensation, and Liability Act of 1980 (42 U.S.C. Section 9601 et   seq.), the Oil Pollution Act of 1990 (33 U.S.C. Section 2701 et   seq.), the Federal Water Pollution Control Act (33 U.S.C. Section   1251 et seq.), or Chapter 40, Natural Resources Code.          SECTION 2.  Section 23.52(g), Tax Code, is amended to read as   follows:          (g)  The category of land that qualifies under Section   23.51(7) is:                (1)  the category of the land under this subchapter or   Subchapter E, as applicable, before the wildlife-management use   began; or                (2)  if Subdivision (1) does not apply, the native   pasture category.          SECTION 3.  This Act applies only to the appraisal of land   for ad valorem tax purposes for a tax year that begins on or after   the effective date of this Act.          SECTION 4.  This Act takes effect January 1, 2024.