S.B. No. 1459
relating to incentives to encourage landowners to destroy, remove,
or treat citrus trees located in a pest management zone.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by
adding Section 23.524 to read as follows:
Sec. 23.524. TEMPORARY CESSATION OF AGRICULTURAL USE TO
MANAGE THE SPREAD OF CERTAIN PESTS. (a) In this section,
“commissioner,” “corporation,” “infested,” “pest,” and “pest
management zone” have the meanings assigned by Section 80.003,
(b) 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 (c) if:
(1) the land is:
(A) located in a pest management zone; and
(B) appraised under this subchapter primarily on
the basis of the production of citrus in the tax year in which the
agreement described by this subsection is executed;
(2) the owner of the land:
(A) has executed an agreement to destroy, remove,
or treat all the citrus trees located on the land that are or could
become infested with pests with:
(i) the corporation;
(ii) the commissioner; or
(iii) the United States Department of
(B) complies with the requirements of Subsection
(3) the cessation of use is caused by the destruction,
removal, or treatment of the citrus trees located on the land under
the terms of the agreement described by this subsection.
(c) Subsection (b) applies to land eligible for appraisal
under this subchapter only during the period that begins on the date
the agreement described by that subsection regarding the land is
executed and that ends on the fifth anniversary of that date.
(d) The owner of land to which this section applies must,
not later than the 30th day after the date the owner executes an
agreement described by Subsection (b):
(1) notify in writing the chief appraiser for each
appraisal district in which the land is located that:
(A) the agreement has been executed; and
(B) the owner intends to destroy, remove, or
treat the citrus trees located on the land under the terms of the
(2) submit a copy of the agreement to each chief
appraiser with the notification.
(e) For the purposes of this subchapter, a change of use of
the land subject to this section is considered to have occurred on
the day the period prescribed by Subsection (c) begins if the owner
has not fully complied with the terms of the agreement described by
Subsection (b) on the date the agreement ends.
SECTION 2. The change in law made by this Act applies only
to land owned by a person who executes an agreement described by
Section 23.524, Tax Code, as added by this Act, on or after the
effective date of this Act.
SECTION 3. 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, 2017.
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1459 passed the Senate on
April 19, 2017, by the following vote: Yeas 28, Nays 3.
Secretary of the Senate
I hereby certify that S.B. No. 1459 passed the House on May
5, 2017, by the following vote: Yeas 143, Nays 2, two present not
Chief Clerk of the House