HB 239

89S20133 PRL-D
		By: Guillen
  H.B. No. 239
  A BILL TO BE ENTITLED
  AN ACT
  relating to the appraisal for ad valorem tax purposes of land
  subject to a quarantine established by the Texas Animal Health
  Commission for ticks or screwworms.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  The heading to Section 23.426, Tax Code, is
  amended to read as follows:
         Sec. 23.426.  [TEMPORARY] CESSATION OF AGRICULTURAL USE DUE
  TO QUARANTINE FOR TICKS OR SCREWWORMS.
         SECTION 2.  Sections 23.426(a) and (b), Tax Code, are
  amended to read as follows:
         (a)  The entitlement of an individual to have land the
  individual owns designated for agricultural use under this
  subchapter does not end because the individual ceases exclusively
  or continuously using the land for agriculture as an occupation or a
  business venture for profit for the period prescribed by Subsection
  (b) if the land:
               (1)  is subject to a [temporary] quarantine established
  at any time during the tax year by the Texas Animal Health
  Commission for the purpose of regulating the handling of livestock
  and eradicating ticks or exposure to ticks under Chapter 167,
  Agriculture Code, or eradicating screwworms or exposure to
  screwworms; and
               (2)  otherwise continues to qualify for the designation
  under Section 23.42.
         (b)  Subsection (a) applies to land eligible for appraisal
  under this subchapter only during the period that begins on the date
  the land is designated as a tick or screwworm eradication area and
  that ends on the date the land is released from quarantine by the
  Texas Animal Health Commission.
         SECTION 3.  The heading to Section 23.48, Tax Code, is
  amended to read as follows:
         Sec. 23.48.  REAPPRAISAL OF LAND SUBJECT TO [TEMPORARY]
  QUARANTINE FOR TICKS OR SCREWWORMS.
         SECTION 4.  Sections 23.48(a), (b), and (e), Tax Code, are
  amended to read as follows:
         (a)  An owner of land designated for agricultural use on
  which the Texas Animal Health Commission has established a
  [temporary] quarantine of at least 90 days in length in the current
  tax year for the purpose of regulating the handling of livestock and
  eradicating ticks or screwworms or exposure to ticks or screwworms
  at any time during a tax year is entitled to a reappraisal of the
  owner's land for that year on written request delivered to the chief
  appraiser.
         (b)  As soon as practicable after receiving a request for
  reappraisal, the chief appraiser shall complete the reappraisal.  
  In determining the appraised value of the land under Section 23.41,
  the effect on the value of the land caused by the infestation of
  ticks or screwworms is an additional factor that must be taken into
  account.  The appraised value of land reappraised under this
  section may not exceed the lesser of:
               (1)  the market value of the land as determined by other
  appraisal methods; or
               (2)  one-half of the original appraised value of the
  land for the current tax year.
         (e)  In appraising the land for any subsequent tax year in
  which the Texas Animal Health Commission quarantine remains in
  place, the chief appraiser shall continue to take into account the
  effect on the value of the land caused by the infestation of ticks
  or screwworms.
         SECTION 5.  The heading to Section 23.526, Tax Code, is
  amended to read as follows:
         Sec. 23.526.  [TEMPORARY] CESSATION OF AGRICULTURAL USE DUE
  TO QUARANTINE FOR TICKS OR SCREWWORMS.
         SECTION 6.  Sections 23.526(a), (b), and (c), Tax Code, are
  amended to read as follows:
         (a)  The eligibility of land for appraisal under this
  subchapter does not end because the land ceases to be devoted
  principally to agricultural use to the degree of intensity
  generally accepted in the area for the period prescribed by
  Subsection (b) if the land:
               (1)  is subject to a [temporary] quarantine established
  at any time during the tax year by the Texas Animal Health
  Commission for the purpose of regulating the handling of livestock
  and eradicating ticks or exposure to ticks under Chapter 167,
  Agriculture Code, or eradicating screwworms or exposure to
  screwworms;
               (2)  is appraised under this subchapter primarily on
  the basis of the livestock located in the area subject to quarantine
  in the tax year; and
               (3)  otherwise continues to qualify for appraisal under
  this subchapter.
         (b)  Subsection (a) applies to land eligible for appraisal
  under this subchapter only during the period that begins on the date
  the land is designated as a tick or screwworm eradication area and
  that ends on the date the land is released from quarantine by the
  Texas Animal Health Commission.
         (c)  The owner of land to which this section applies must,
  not later than the 30th day after the date the land is designated as
  a tick or screwworm eradication area, notify in writing the chief
  appraiser for each appraisal district in which the land is located
  that the land is located in a tick or screwworm eradication area.
         SECTION 7.  The heading to Section 23.60, Tax Code, is
  amended to read as follows:
         Sec. 23.60.  REAPPRAISAL OF LAND SUBJECT TO [TEMPORARY]
  QUARANTINE FOR TICKS OR SCREWWORMS.
         SECTION 8.  Sections 23.60(a), (b), and (e), Tax Code, are
  amended to read as follows:
         (a)  An owner of qualified open-space land, other than land
  used for wildlife management, on which the Texas Animal Health
  Commission has established a [temporary] quarantine of at least 90
  days in length in the current tax year for the purpose of regulating
  the handling of livestock and eradicating ticks or screwworms or
  exposure to ticks or screwworms at any time during a tax year is
  entitled to a reappraisal of the owner's land for that year on
  written request delivered to the chief appraiser.
         (b)  As soon as practicable after receiving a request for
  reappraisal, the chief appraiser shall complete the reappraisal.  
  In determining the appraised value of the land under Section 23.52,
  the effect on the value of the land caused by the infestation of
  ticks or screwworms is an additional factor that must be taken into
  account.  The appraised value of land reappraised under this
  section may not exceed the lesser of:
               (1)  the market value of the land as determined by other
  appraisal methods; or
               (2)  one-half of the original appraised value of the
  land for the current tax year.
         (e)  In appraising the land for any subsequent tax year in
  which the Texas Animal Health Commission quarantine remains in
  place, the chief appraiser shall continue to take into account the
  effect on the value of the land caused by the infestation of ticks
  or screwworms.
         SECTION 9.  The changes in law made by this Act do not
  affect:
               (1)  additional taxes imposed as a result of a change of
  use of land appraised under Subchapter C or D, Chapter 23, Tax Code,
  that occurred before the effective date of this Act; or
               (2)  ad valorem taxes imposed for an ad valorem tax year
  that begins before the effective date of this Act.
         SECTION 10.  This Act takes effect January 1, 2026.