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Final Wildlife Management Guidelines

Comptroller’s Adopted Rule Effective July 15

The Comptroller has adopted Rule 9.4003, relating to open-space land valuation for property owners who use their land for wildlife management. The new rule is effective July 15 for the 2002 tax year.

This rule is in response to the Texas Legislature’s mandate in House Bill (H. B.) 3123 to develop state standards. H. B. 3123 adds Property Tax Code Section 23.521 that requires the Texas Parks and Wildlife Department (TPWD) to develop standards for the qualification of open space land used for wildlife management. The Comptroller is required to adopt these standards by rule.

The Comptroller adopted the TPWD standards in Rule 9.4003, and these standards are binding on the chief appraiser and the appraisal review board (ARB) in each county. The Comptroller’s Guidelines for Qualification of Agricultural Land in Wildlife Management Use are included by reference in a subsection of the rule.

TPWD standards

The TPWD developed wildlife management standards that the Comptroller adopted in the rule printed below. To address implementation issues, the following apply:

Tracts that have not been subdivided and are in current, active agricultural use may convert to wildlife management use and are eligible to apply for appraisal based on wildlife management use.

Tracts that are subdivided from a previous qualifying tract are subject to county designated ratios that require certain dedications to wildlife management use.

For the purpose of wildlife management open-space land valuation in a county, the county must designate a ratio that requires the bulk of an area be devoted to wildlife management use on subdivided tracts. The county selects the ratio based on the region in which the county is located. Each region has a ratio of wildlife management use, based on the total tract size minus one divided by the total tract size. Every tract approved for wildlife management must have a wildlife management plan.

The county may designate a ratio devoted to wildlife management use. In East Texas, the county shall select from a minimum of 92 percent (12.5 acres) to a maximum of 94 percent (16.6 acres). In Central Texas, a minimum shall be 93 percent (14.3 acres) to a maximum of 95 percent (20 acres). In South, West and Panhandle of Texas, a minimum shall be 96 percent (25 acres) to a maximum of 98 percent (50 acres). In the Trans-Pecos area, a minimum shall be 97 percent (33.3 acres) to a maximum of 99 percent (100 acres).

For example, a Central Texas county may select a ratio of 95 percent of a tract be in wildlife management, resulting in a minimum size 20 acre tract to qualify. On the other hand, that county could select 93 percent, thus allowing a 14.3 acre tract to qualify. This would be up to the county and locally determined needs.

The county appraisal district’s board of directors in the county shall designate the selected ratio from the regional minimum and maximum.

Wildlife property associations

Counties shall impose lower minimum ratio requirements for areas designated as wildlife property associations. In such areas, all properties within the area must have written agreements adequately addressing compatible wildlife management activities. The county will designate a ratio one or two percent below the minimum designated for the region.

For example, in Central Texas if the county selected from the regional list 95 percent (20 acres) to 93 percent (14.3 acres), the ratio for the wildlife property association would be one or two percent below the minimum of 93 percent for the region, so it would be designated by the county at 92 percent (12.5 acres) or 91 percent (11.1 acres).

Each tract within a wildlife property association must be performing three of the seven wildlife activities. Each tract must have a wildlife management plan; however, an overall plan for the association may suffice for general purposes, but activities performed on the tract must be identified and supported.

Counties shall address areas that have species of concern, such as candidate, threatened and endangered species, in the same method as the wildlife property association. The county shall impose lower minimum ratio requirements for areas designated as candidate, threatened or endangered species habitat if the TPWD has designated properties within the area and if landowners have targeted these species as part of their wildlife management plans. The county will designate a ratio one or two percent below the minimum designated for the region.

County ratio requirements do not apply in situations where a property owner demonstrates, by clear and convincing evidence that the unique nature of a smaller tract makes it possible to effectively manage for wildlife at a ratio below the designated percentage. Examples include small tracts including natural bat caves and fresh water grottos containing indigenous aquatic wildlife.

“Grandfather” clause

Counties shall “grandfather” existing tracts qualified for appraisal as wildlife management prior to tax year 2002. These tracts may not meet the new ratio standards selected by the counties, as long as the tract contains the same or a greater amount of qualifying acreage as contained in the tract before January 1, 2002, and continues to satisfy all other qualification requirements.

Management plan

The property owner shall complete the required wildlife management plan on a form supplied by the TPWD for each tract of land. The owner may obtain the form and regional management plans by contacting the Texas Parks and Wildlife Department, 4200 Smith School Road, Austin, Texas 78744-3291, or by calling Linda McMurray at 512/389-4767 or Mike Berger at 512/389-4395. TPWD’s toll free number is 1-800-792-1112.

Comptroller rule

The Comptroller filed the rule for adoption in the Texas Register on June 24, 2001. The rule became effective on July 15, 2002 (20 days after publication for adoption).

Direct questions about the new rule and manual to Dan Wilson, Property Tax Division, at dan.wilson@cpa.state.tx.us or call 1-800-252-9121, ext. 5-9806. In Austin, call 305-9806. Or, write the Property Tax Division at P.O. Box 13528, Austin, Texas 78711-3528.

ADOPTED RULE

CHAPTER 9. PROPERTY TAX ADMINISTRATION
SUBCHAPTER F. APPRAISAL FOR WILDLIFE MANAGEMENT USE
9.4003. Wildlife Management Use.

(a) Purpose. The purpose of this section is to implement the legislative intent of House Bill 3123, 77th Legislature, 2001, as follows:

  1. to encourage the preservation of open space for wildlife management and conservation of the state's natural heritage in all areas of the state;
  2. to create definitive standards for tax appraisers to follow in determining the qualification of property for appraisal on the basis of wildlife management use;
  3. to create a mechanism in addition to traditional agricultural use to allow ranchers, farmers, and land managers to conserve open space;
  4. to affirm local control of property taxation;
  5. to preserve revenue neutrality for all concerned parties; and
  6. to allow each property currently qualified in wildlife management use to continue appraised as open space land.

(b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.

  1. Human use--The use of indigenous wildlife or habitat for food, medicine, 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, Sec. 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 contiguous, provided that the presence of public roads and bodies of water does not affect the contiguity of the tracts;
    2. are subject to provisions of subsection (f)(2) of this section;
    3. are qualified under Tax Code, Chapter 23, Subchapter D; and
    4. are subject to a written agreement, that legally obligates the owner of each tract of land to perform the activities necessary to qualify for wildlife management use appraisal under this section.
  7. Wildlife use appraisal regions designated by the Texas Parks and Wildlife Department--
    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, 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 the Texas Parks and Wildlife Department has determined must be in wildlife management use for the land to be qualified for appraisal based on wildlife management use. This percentage is calculated using the total acreage of the tract minus one 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.
  10. Tract--The entire area of a parcel or contiguous parcels of land, as reflected in appraisal district records, under common ownership.

(c) The Guidelines for Qualification of Agricultural Land in Wildlife Management Use 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. These guidelines may be obtained by contacting the Comptroller of Public Accounts, Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528.

(d) 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 form and regional management plans may be obtained by contacting Texas Parks and Wildlife Department, 4200 Smith School Road, Austin, Texas 78744-3291. 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, provided the information required by paragraph (1)(A)-(1)(D) of this subsection is included for each tract in the wildlife management association.

(e) Qualifications for appraisal based on wildlife management use.

  1. Land qualifies for appraisal based on wildlife management use if:
    1. it is appraised as qualified open space land under Tax Code, Sec. 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 subsection (b)(2) of this section;
    4. the wildlife management plan required by this subsection is being implemented; and
    5. no fewer than three of the activities and practices described in 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 appraised as qualified open space land under the provisions of Tax Code, Chapter 23, Subchapter D, shall be eligible 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. The provisions of subsection (f) of this section apply to any application for appraisal based on wildlife management use if:
    1. in the previous tax year the tract was part of a larger tract which was appraised under any provision of Tax Code, Chapter 23, Subchapter D; and
    2. ownership of the tract is different from the ownership that existed on January 1 of the previous tax year.
  4. The provisions of subsection (f) of this section apply to any application for appraisal based on wildlife management use if:
    1. in the previous tax year the tract was appraised based on wildlife management use; and
    2. ownership of the tract is different from the ownership that existed on January 1 of the previous tax year and the resulting tract contains less acreage than the tract contained prior to the change in ownership.
(f) 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 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 management 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%.
(g) Effective date. Effective tax year beginning January 1, 2002, except as otherwise provided by subsection (h) of this section, to qualify for appraisal based on wildlife management use, a property must meet the standards established by this section. Provided however, that a property owner who demonstrates, by clear and convincing evidence, that the unique characteristics of their habitat and/or managed species makes it possible to effectively manage for wildlife at a ratio less than that otherwise required under subsection (f), the property shall qualify for appraisal based on wildlife management, as long as the property meets all other standards established by this section.

(h) Exception. Notwithstanding any other provision of this section, a property that was appraised as qualified open space land based on wildlife management use prior to tax year January 1, 2002, shall continue to be appraised as open space land as provided by Tax Code, Chapter 23, Subchapter D, as long as the entire tract subject to the qualification contains an equal or greater amount of qualifying acreage than the acreage contained in that tract prior to January 1, 2002, and except for subsection (f), continues to satisfy all requirements for qualification established by this section.