H.B. No. 967
 
 
 
 
AN ACT
  relating to the reappraisal for ad valorem tax purposes of
  agricultural or open-space land on which the Texas Animal Health
  Commission has established a temporary quarantine for ticks.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  This Act may be cited as the Rancher Relief Act.
         SECTION 2.  Subchapter C, Chapter 23, Tax Code, is amended by
  adding Section 23.48 to read as follows:
         Sec. 23.48.  REAPPRAISAL OF LAND SUBJECT TO TEMPORARY
  QUARANTINE FOR TICKS. (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 exposure to ticks 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 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.
         (c)  A property owner may not be required to pay the
  appraisal district for the costs of making the reappraisal. Each
  taxing unit that participates in the appraisal district and imposes
  taxes on the land shall share the costs of the reappraisal in the
  proportion the total dollar amount of taxes imposed by that taxing
  unit on that land in the preceding year bears to the total dollar
  amount of taxes all taxing units participating in the appraisal
  district imposed on the land in the preceding year.
         (d)  If land is reappraised as provided by this section, the
  governing body of each taxing unit that participates in the
  appraisal district and imposes taxes on the land shall provide for
  prorating the taxes on the land for the tax year in which the
  reappraisal is conducted. If the taxes are prorated, taxes due on
  the land are determined as follows: the taxes on the land based on
  its value on January 1 of that year are multiplied by a fraction,
  the denominator of which is 365 and the numerator of which is the
  number of days in that year before the date the reappraisal was
  conducted; the taxes on the land based on its reappraised value are
  multiplied by a fraction, the denominator of which is 365 and the
  numerator of which is the number of days, including the date the
  reappraisal was conducted, remaining in the year; and the total of
  the two amounts is the amount of taxes imposed on the land for that
  year. Notwithstanding Section 26.15, the assessor for each
  applicable taxing unit shall enter the reappraised value on the
  appropriate tax roll together with the original appraised value and
  the calculation of the taxes imposed on the land under this section.
  If for any tax year the reappraisal results in a decrease in the tax
  liability of the landowner, the assessor for the taxing unit shall
  prepare and mail a new tax bill in the manner provided by Chapter
  31. If the owner has paid the tax, each taxing unit that imposed
  taxes on the land in that year shall promptly refund the difference
  between the tax paid and the tax due on the lower appraised value.
         (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.
         (f)  If the owner of the land is informed by the Texas Animal
  Health Commission that the quarantine is no longer in place, not
  later than the 30th day after the date on which the owner received
  that information the owner of the land shall so notify the chief
  appraiser in writing. If the owner fails to notify the chief
  appraiser as required by this subsection, a penalty is imposed on
  the property equal to 10 percent of the difference between the taxes
  imposed on the property in each year it is erroneously allowed
  appraisal under this section and the taxes that would otherwise
  have been imposed.
         (g)  The chief appraiser shall make an entry in the appraisal
  records for the property against which the penalty is imposed
  indicating liability for the penalty and shall deliver a written
  notice of imposition of the penalty to the person who owns the
  property. The notice shall include a brief explanation of the
  procedures for protesting the imposition of the penalty.  The
  assessor for each taxing unit that imposed taxes on the property on
  the basis of appraisal under this section shall add the amount of
  the penalty to the unit's tax bill for taxes on the property against
  which the penalty is imposed. The penalty shall be collected at the
  same time and in the same manner as the taxes on the property
  against which the penalty is imposed. The amount of the penalty
  constitutes a lien on the property against which the penalty is
  imposed and accrues penalty and interest in the same manner as a
  delinquent tax.
         SECTION 3.  Subchapter D, Chapter 23, Tax Code, is amended by
  adding Section 23.60 to read as follows:
         Sec. 23.60.  REAPPRAISAL OF LAND SUBJECT TO TEMPORARY
  QUARANTINE FOR TICKS. (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
  exposure to ticks 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 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.
         (c)  A property owner may not be required to pay the
  appraisal district for the costs of making the reappraisal. Each
  taxing unit that participates in the appraisal district and imposes
  taxes on the land shall share the costs of the reappraisal in the
  proportion the total dollar amount of taxes imposed by that taxing
  unit on that land in the preceding year bears to the total dollar
  amount of taxes all taxing units participating in the appraisal
  district imposed on that land in the preceding year.
         (d)  If land is reappraised as provided by this section, the
  governing body of each taxing unit that participates in the
  appraisal district and imposes taxes on the land shall provide for
  prorating the taxes on the land for the tax year in which the
  reappraisal is conducted. If the taxes are prorated, taxes due on
  the land are determined as follows: the taxes on the land based on
  its value on January 1 of that year are multiplied by a fraction,
  the denominator of which is 365 and the numerator of which is the
  number of days in that year before the date the reappraisal was
  conducted; the taxes on the land based on its reappraised value are
  multiplied by a fraction, the denominator of which is 365 and the
  numerator of which is the number of days, including the date the
  reappraisal was conducted, remaining in the year; and the total of
  the two amounts is the amount of taxes imposed on the land for that
  year. Notwithstanding Section 26.15, the assessor for each
  applicable taxing unit shall enter the reappraised value on the
  appropriate tax roll together with the original appraised value and
  the calculation of the taxes imposed on the land under this section.
  If for any tax year the reappraisal results in a decrease in the tax
  liability of the landowner, the assessor for the taxing unit shall
  prepare and mail a new tax bill in the manner provided by Chapter
  31. If the owner has paid the tax, each taxing unit that imposed
  taxes on the land in that year shall promptly refund the difference
  between the tax paid and the tax due on the lower appraised value.
         (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.
         (f)  If the owner of the land is informed by the Texas Animal
  Health Commission that the quarantine is no longer in place, not
  later than the 30th day after the date on which the owner received
  that information the owner of the land shall so notify the chief
  appraiser. If the owner fails to notify the chief appraiser as
  required by this subsection, a penalty is imposed on the property
  equal to 10 percent of the difference between the taxes imposed on
  the property in each year it is erroneously allowed appraisal under
  this section and the taxes that would otherwise have been imposed.
         (g)  The chief appraiser shall make an entry in the appraisal
  records for the property against which the penalty is imposed
  indicating liability for the penalty and shall deliver a written
  notice of imposition of the penalty to the person who owns the
  property. The notice shall include a brief explanation of the
  procedures for protesting the imposition of the penalty. The
  assessor for each taxing unit that imposed taxes on the property on
  the basis of appraisal under this section shall add the amount of
  the penalty to the unit's tax bill for taxes on the property against
  which the penalty is imposed. The penalty shall be collected at the
  same time and in the same manner as the taxes on the property
  against which the penalty is imposed. The amount of the penalty
  constitutes a lien on the property against which the penalty is
  imposed and accrues penalty and interest in the same manner as a
  delinquent tax.
         SECTION 4.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2007.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 967 was passed by the House on April
  4, 2007, by the following vote:  Yeas 144, Nays 0, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 967 was passed by the Senate on May
  23, 2007, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor