Bill

HB 3013

85(R) - 2017
House Agriculture & Livestock
House Agriculture & Livestock
Agriculture
Taxation

Vote Recommendation

Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral

Author(s)

Armando Martinez

Co-Author(s)

Terry Canales
Ryan Guillen

Bill Caption

Relating to incentives to encourage landowners to destroy, remove, or treat citrus trees located in a pest management zone.

Fiscal Notes

Taxable property values could be reduced and the related costs to the Foundation School Fund could be increased through the operation of the school finance formulas. Also, passage of the bill could increase the number of agreements intended to prevent the spread of citrus infestations and prevent losses in the taxable value of citrus land. As a result, taxable property values could be increased and the related costs to the Foundation School Fund could be decreased through the operation of the school finance formulas.

Bill Analysis

Under current law, a landowner can lose an agricultural tax incentive if the land ceases to be used for the agricultural purpose or to the required degree of intensity required. HB 3013 would allow certain landowners to preserve their tax abatement, even if the degree of use is below the required intensity, if the landowner enters into an agreement for treating citrus trees for pests in a pest management zone.

Vote Recommendation Notes

We do not support special tax careveouts for preferred classes of landowners. This is more of an administrative bill adjusting the terms under which a certain type of land is allowed to maintain its open-space land designation. The state does have a legitimate interest in ensuring that pests which destroy citrus crops are abated because of the detrimental impact on the state economy if invasive pests are allowed to proliferate unchecked. We remain neutral on this legislation. 

Organizations Supporting

Texas Farm Bureau
Texas Nursery & Landscape Association