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Relating to the qualification of land for appraisal for ad valorem
tax purposes as timber land or restricted-use timber land.
Passage of the bill would permit some land to qualify for reduced timber-use appraisal that is
currently ineligible. As a result, taxable property values could be reduced and the related
costs to the Foundation School Fund could be increased through the operation of the school
HB 1409 would prohibit chief appraisers from considering portions of land that are used for timber or forest product production, such as roads, right-of-ways, firebreaks, buffer areas, etc. from being considered in determining whether land qualifies as timberland for property tax purposes.
We do not support tax exemptions that are used to steer economic activity or benefit certain favored industries, businesses, or classes of people. However, this bill merely clarifies how certain existing exemptions are to be appraised. This bill does not appear to affect our liberty principles and we remain neutral.