Maintaining Ag Valuation with Wildlife

As I muddle through bringing the new TeamQuail Ranch in Fisher County online, one of the to-do's is converting the ag valuation for property taxes to wildlife rather livestock. Cattle wil still be used, but as a tool for quail management. Accordingly stocking rates will be reduced and on a put-and-take basis as weather conditions permit.

As I travel the state I find a lot of confusion regarding using wildlife to satisfy one's agricultural valuation. Here's the scoop.

In 1995, Texas voters approved Proposition 11, which amended Article VIII, Section 1-d-1 of the Texas Constitution to permit agricultural appraisal for land used to manage wildlife. H.B. 1358 implemented the constitutional amendment by making wildlife management an agricultural use that qualifies the land for agricultural appraisal.

In 2001, the Legislature passed H.B. 3123 requiring the Texas Parks and Wildlife Department to develop and the Comptroller to adopt rules for the qualification of agricultural land in wildlife management use. These guidelines and Chapter 9, Subchapter F, Texas Administrative Code, constitute the rules, as required by Section 23.52(g), Tax Code. The Texas Administrative Code language specifically addresses qualification of land partitioned from a previously qualified larger tract of real property qualified for 1-d-1 appraisal as wildlife management land.

Land on which the owner engages in wildlife management and that meets other requirements for agricultural appraisal is qualified for agricultural appraisal and is technically in agricultural use.
Section 23.51(2), Tax Code, includes wildlife management in the definition of agricultural uses of land. Section 23.51(7), Tax Code, defines wildlife management as:

Actively using land that at the time the wildlife management began was appraised as qualified open-space land under this subchapter in at least three of the following ways to propagate a sustaining breeding, migrating, or wintering population of indigenous wild animals for human use, including food, medicine, or recreation:

1. habitat control;
2. erosion control;
3. predator control;
4. providing supplemental supplies of water;
5. providing supplemental supplies of food;
6. providing shelters; and
7. making census counts to determine population.

As I complete the application for the TeamQuail Ranch, I'll satisfy the "rule of 3" by incorporating habitat control, providing shelters, and making census counts.

For more information, see these 2 web sites:

www.window.state.tx.us/taxinfo/proptax/agrland/

www.tpwd.state.tx.us/landwater/land/private/agricultural_land/.