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CHAPTER 9. PROPERTY TAX ADMINISTRATION
SUBCHAPTER F. APPRAISAL FOR WILDLIFE MANAGEMENT USE

Section 9.2001. Definitions. The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise.

  1. human use – the use of indigenous wildlife or habitat for food, wildlife, or recreation by humans.
  2. indigenous wildlife – all native animals that originated in or naturally migrated or migrate through an area and that are capable of living naturally in that area. The term does not include exotic livestock as defined by Agriculture Code, Section 142.001.
  3. migrating population – indigenous wildlife that moves between seasonal ranges.
  4. sustained breeding population – a group or population of indigenous wildlife that is capable of perpetuating itself through natural breeding.
  5. recreation – an active or passive activity for pleasure or sport.
  6. wildlife management property association – a group of landowners whose tracts of land:
    1. are subject to the provisions of Section 9.2009 of this title (relating to Percentage of Acreage To Be Dedicated to Wildlife Management);
    2. are qualified under Tax Code, Chapter 23, Subchapter D; and
    3. are subject to deed restrictions, covenants, or conservation easements (as defined by Natural Resource Code, Chapter 183) that legally obligate the owner of each tract of land to perform the necessary activities to qualify for wildlife management use appraisal under this subchapter.
  7. wildlife use appraisal regions -
    1. Region 1 – Brewster, Crane, Culberson, El Paso, Hudspeth, Jeff Davis, Loving, Pecos, Presidio, Reeves, Ward, and Winkler counties.
    2. Region 2 – Andrews, Aransas, Archer, Armstrong, Atascosa, Bailey, Baylor, Bee, Borden, Briscoe, Brooks, Callahan, Cameron, Carson, Castro, Childress, Cochran, Coke, Coleman, Collingsworth, Concho, Cottle, Crockett, Crosby, Dallam, Dawson, Deaf Smith, Dickens, Dimmit, Donley, Duval, Ector, Edwards, Fisher, Floyd, Foard, Frio, Gaines, Garza, Glasscock, Gray, Hale, Hall, Hansford, Hardeman, Hartley, Haskell, Hemphill, Hidalgo, Hockley, Howard, Hutchinson, Irion, Jim Hogg, Jim Wells, Jones, Kenedy, Kent, Kimble, King, Kinney, Kleberg, Knox, Lamb, La Salle, Lipscomb, Live Oak, Lubbock, Lynn, McMullen, Martin, Maverick, Medina, Menard, Midland, Mitchell, Moore, Motley, Nolan, Nueces, Ochiltree, Oldham, Parmer, Potter, Randall, Reagan, Real, Refugio, Roberts, Runnels, San Patricio, Schleicher, Scurry, Shackelford, Sherman, Starr, Sterling, Stonewall, Sutton, Swisher, Taylor, Terrell, Terry, Throckmorton, Tom Green, Upton, Uvalde, Val Verde, Webb, Wheeler, Wichita, Wilbarger, Willacy, Winkler, Yoakum, Zavala, and Zapata counties.
    3. Region 3 – Bandera, Bell, Bexar, Blanco, Bosque, Brown, Burnet, Clay, Comal, Comanche, Cooke, Coryell, Denton, Eastland, Erath, Gillespie, Hamilton, Hays, Hood, Jack, Johnson, Kendall, Kerr, Lampasas, Llano, McCulloch, Mason, Mills, Montague, Palo Pinto, Parker, San Saba, Somervell, Stephens, Tarrant, Travis, Williamson, Wise, and Young counties.
    4. Region 4 – Anderson, Angelina, Austin, Bastrop, Bowie, Brazoria, Brazos, Burleson, Caldwell, Calhoun, Camp, Cass, Chambers, Cherokee, Collin, Colorado, Dallas, Delta, DeWitt, Ellis, Falls, Fannin, Fayette, Fort Bend, Franklin, Freestone, Galveston, Goliad, Gonzales, Grayson, Gregg, Grimes, Guadalupe, Hardin, Harris, Harrison, Henderson, Hill, Hopkins, Houston, Hunt, Jackson, Jasper, Jefferson, Karnes, Kaufman, Lamar, Lavaca, Lee, Leon, Liberty, Limestone, McLennan, Madison, Marion, Matagorda, Milam, Montgomery, Morris, Nacogdoches, Navarro, Newton, Orange, Panola, Polk, Rains, Red River, Robertson, Rockwall, Rusk, Sabine, San Augustine, San Jacinto, Shelby, Smith, Titus, Trinity, Tyler, Upshur, Van Zandt, Victoria, Walker, Waller, Washington, Wharton, Wilson, and Wood counties.
  8. wildlife use percentage – the percentage of a tract of land that must be in wildlife management use to be qualified for appraisal based on wildlife management use. This percentage is calculated using the total acreage of the tract minus one acre as the numerator, and the total acreage as the denominator.
  9. wintering population – indigenous wildlife that occupies an area during the winter as a consequence of natural migratory behavior.

Section 9.2003. Guidelines for Qualifying Wildlife Use.
The manual entitled “Guidelines for Qualification of Agricultural Land in Wildlife Management” is adopted by reference and shall be the reference used by the chief appraiser in each county to determine the qualification of property for appraisal based on wildlife management use. The manual be obtained by contacting the Texas Comptroller of Public Accounts, Property Tax Division, P.O. Box 13528, 1711 San Jacinto Room 403, Austin, Texas 78711-3528.

Section 9.2005. Wildlife Management Plan.

  1. A Wildlife Management Plan shall be completed on a form supplied by the Texas Parks and Wildlife Department for each tract of land for which appraisal based on wildlife management use is sought. The activities and practices contained in the plan shall be consistent with the activities and practices recommended in the appropriate Texas Parks and Wildlife Department regional management plan for the region in which the property is located, and shall include:
    1. information on ownership and the property’s history and current use;
    2. specific species targeted for wildlife management activities and practices;
    3. landowner goals for the property; and
    4. specific qualifying wildlife and habitat management activities and practices that support the species being managed.
  2. A wildlife property association may prepare a single Wildlife Management Plan covering the properties in membership, provided the information required by subsection (a)(1)-(4) of this section is included for each property in the wildlife management association.

Section 9.2007. Qualifications for Appraisal Based on Wildlife Management Use.

  1. Land qualifies for appraisal based on wildlife management use if:
    1. it qualifies for agricultural use under Tax Code, Section 23.51(1);
    2. it is instrumental in supporting a sustaining breeding, migrating or wintering population of indigenous wildlife;
    3. the indigenous wildlife population is produced for human use as defined under 9.2001 of this title (relating to Definitions);
    4. the wildlife management plan required by Section 9.2007 of this title (relating to Wildlife Management Plan) is being implemented; and
    5. no fewer than three of the activities and practices described in the manual entitled “Guidelines for Qualification of Agricultural Land in Wildlife Management” are performed on the land in any given year.
  2. A tract of land that is qualified for appraisal under the provisions Tax Code, Chapter 23, Subchapter D, shall be qualified for appraisal based on wildlife management use at the request of the owner of the tract of land, provided the request is made prior to May 1.
  3. A tract of land that is qualified for appraisal based on wildlife management use is subject to the provisions of Section 9.2008 of this title (relating to Percentage of Acreage To Be Dedicated to Wildlife Management) if the tract is a part of a currently qualified tract and ownership of the tract is different from ownership on January 1 of the previous tax year.
  4. A tract of land meeting a condition established in subsection (c) of this section and for which initial or continued qualification for appraisal based on wildlife management use is sought shall be qualified, provided that the property’s acreage meets the wildlife use percentage selected by the Appraisal Board of Directors in the county having jurisdiction over the tract of land.

Section 9.2008. Percentage of Acreage To Be Dedicated to Wildlife Management.
The Appraisal District Board of Directors in each county shall designate a wildlife use percentage that shall apply to each tract of land for which a wildlife use qualification is sought.

  1. The minimum wildlife use percentage shall be selected from the percentage ranges specified for the county by the following, as applicable:
    1. Region 1 – not less than 97% or more than 99%;
    2. Region 2 – not less than 96% or more than 98%;
    3. Region 3 – not less than 93% or more than 95%; and
    4. Region 4 – not less than 92% or more than 94%.
  2. The wildlife use percentage for properties within a wildlife property association shall be as follows:
    1. Region 1 – either 95% or 96%;
    2. Region 2 – either 94% or 95%;
    3. Region 3 – either 91% or 92%; and
    4. Region 4 – either 90% or 91%.
  3. The wildlife use percentage for a property in an area designated by the Texas Parks and Wildlife Department as habitat for an endangered species, a threatened species, or a candidate species for listing as threatened or endangered shall be as set forth in this subsection; however, the wildlife and habitat management plan for such a property must address specific practices and activities intended to benefit specific species.
    1. Region 1 – either 95% or 96%;
    2. Region 2 – either 94% or 95%;
    3. Region 3 – either 91% or 92%; and
    4. Region 4 – either 90% or 91%.

Section 9.2009. Exception.

  1. Except as provided in subsection (b) of this section, this subchapter does not apply to any property qualified for appraisal based on wildlife management use as of January 1, 2001.
  2. A property qualified for appraisal based on wildlife management and which subsequently fails to qualify for appraisal based on wildlife management use is subject to the provisions of this subchapter.