SB 1514

85(R) - 2017
Senate Finance
Senate Finance
Oil & Gas
Property taxes

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Craig Estes

Bill Caption

Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land if the land is used for certain oil and gas operations.

Fiscal Notes

The fiscal implications of this legislation cannot be determined due to ambiguity with respect to the land to which the bill's provisions apply.  The bill provides that in order to continue receiving special open space appraisal the land must otherwise continue to qualify for special open space appraisal.  It is ambiguous if this applies to the larger tract of which the land under the oil and gas operation is a part, or only to the acreage on which the oil and gas operations are occurring.  If the latter, the bill would not create any cost to the state.

Bill Analysis

SB 1514 would allow land used for certain oil and gas operations to continue to be eligible for special open-space land appraisal if it continues to meet all necessary qualifications, even if a lessee under an oil and gas lease begins conducting oil and gas operations on the land the Railroad Commission of Texas has jurisdiction over.

Vote Recommendation Notes

Due to the procedural nature of this bill and it having no impact on allowing new special land appraisals, SB 1514 does not appear to have a connection to our liberty principle and we remain neutral.