taxesProperty Tax Assistance

Overview of Proposed Revisions to Guidelines for Qualification of Agricultural Land in Wildlife Management Use (2022 Draft)

Below is a description of changes we made in the proposed guidelines. Generally, substantive changes to the guidelines were from statutory changes. We made additional non-substantive changes to improve the format, clarity and grammar of the guidelines and updated and expanded the number of footnotes to provide greater accuracy. Throughout the guidelines, we replaced activities with practices per Comptroller Rule 9.2001(4) and (5). Practices are the categories listed in statute whereas activities are the methods of implementation chosen by a property owner. We added throughout that timberland under Subchapter E can convert to wildlife management (2009). Also, throughout the guidelines we changed owner to property owner in most instances. This description of changes in the proposed guidelines is a broad overview and does not include every change.

Introduction

Modified: Replaced Subchapter F with the correct Subchapter G of the Texas Administrative Code. Modified: Replaced Tax Code Section 23.52(g) with the correct citation to Tax Code Section 23.521(a). Added: A paragraph about timberland (Subchapter E) being eligible to convert to wildlife management since 2009. Struck: Removed current footnote 1 on how to obtain a copy of the Manual for the Appraisal of Agricultural Land by postal service. Modified: Changed the definition from qualified agricultural land to qualified open-space land to reflect the definition language used in Tax Code Section 23.51(1). Modified: Expanded the Tax Code Section 23.51(7) definition of wildlife management to include timberland under Subchapter E and added text of Tax Code Section 23.51(7)(B) and (C).

Part I: Qualifying Land for Wildlife Management Use

Wildlife Management Use Requirements
Struck: Removed sentences that land qualified for timber appraisal is not eligible to qualify for wildlife management use. Modified: Changed the wording about Subchapter C (1-d) from being “not ineligible” to state that it is “not eligible” for wildlife management use. Added: A sentence about land qualified as restricted-use timberland under Subchapter H is not eligible for wildlife management use. Added: A paragraph that includes the definition of a tract of land and a statement that generally there is not a minimum acreage requirement for land converting to wildlife management use or that is currently in wildlife management use. Modified: Replaced “instrumental” with “actively used” in a sentence about land may qualify for wildlife management use in supporting a sustaining breeding, migrating or wintering population to track statute. Modified: Replaced “produced” with “managed” in the subtitle “The indigenous wildlife population must be managed for human use.” Added: A sentence stating that wildlife management activities are the methods chosen by a landowner to implement one of the seven practices and a footnote to 34 Tex. Admin. Code 9.2001(5). Added: A subsection about wildlife use requirement along with Exhibits 1, 2 and 3. Added: A subsection about wildlife management property associations.
Agricultural Use Requirements
Added: A “most important” to the legal requirement that agriculture be the primary use of the land along with a footnote with the Merriam-Webster’s definition of principal or primary. Added: A paragraph that a chief appraiser must approve an application in the first year of application along with the penalty if the owner’s actual use does not meet the requirements in that first year. Added: Two paragraphs with bullet points to the Historical Use Requirement subsection explaining the two exceptions to this requirement from Tax Code Section 23.51(7)(B) and (C). Added: A sentence from the Manual for the Appraisal of Agricultural Land about the associated penalty of a landowner who fails to notify the appraisal district of a change in use. Struck: Removed the sentence about an owner who converts a part of a 1,000-acre farm to wildlife management use by creating a pond for wildlife.

Part II: Wildlife Management Practices, Activities and Definitions

Wildlife Management Plan
Added: A sentence stating that a chief appraiser may accept, but not require, a wildlife management plan that is not on Texas Parks and Wildlife Department (TPWD) form if the plan contains all the required information. Added: A sentence stating that the deadline to file the 1-d-1 application and wildlife management plan is before May 1. This sentence comes from the Manual for the Appraisal of Agricultural Land. Modified: Updated the names of the Texas A&M AgriLife Extension Service and the Texas A&M Forest Service. Added: A sentence that the wildlife management plan for federally listed endangered species must ensure that the specific management practices and activities do not harm the listed species. Added: A paragraph about the optional annual report.
Habitat Control (Habitat Management)
Modified: Replaced “using” with “managing” in the second sentence in the first paragraph. Added: Intensity to stocking rate under grazing management. Modified: Removed a sentence stating that deferred grazing can last up to two years and replaced it with two sentences stating that deferred grazing is an acceptable practice and while two years is a general standard, drought or other local conditions may extend the deferment. Added: A sentence stating that managing for native, exotic and feral animals must be conducted in accordance with applicable laws.
Erosion Control
Added: The definition of erosion along with sentences from TPWD’s Comprehensive Wildlife Management Planning Guidelines.
Predator Management
Added: A sentence stating that predator management must be conducted in accordance with applicable laws.
Providing Supplemental Water
Modified: Replaced five years with ten years for the minimum effectiveness of at least one restored or developed marsh/wetland per TPWD guidelines.

Appendix A: Questions and Answers about Wildlife Management

Added: Sixteen frequently asked questions and answers about wildlife management. Most of the questions come from TPWD’s website with minor editing as needed.