WILDLIFE WILDLIFE MANAGEMENT MANAGEMENT

PROPERTY TAX RULESPROPERTY TAX RULESContacts:Contacts:

Todd GeorgeTodd GeorgeStaff AttorneyStaff AttorneyTexas Parks & Wildlife DepartmentTexas Parks & Wildlife DepartmentTodd.george@tpwd.state.tx.usTodd.george@tpwd.state.tx.us

Linda CampbellLinda CampbellProgram Director, Private Lands and Public Program Director, Private Lands and Public HuntingHuntingLinda.campbell@tpwd.state.tx.usLinda.campbell@tpwd.state.tx.us

HistoryHistory

Prior to 1966 – Property taxes on Prior to 1966 – Property taxes on farm and ranch land in Texas were farm and ranch land in Texas were assessed at market value.assessed at market value.

Market ValuationMarket Valuation

Prior to 1966 – Property taxes on Prior to 1966 – Property taxes on farm and ranch land in Texas were farm and ranch land in Texas were assessed at market value.assessed at market value.

Productive Valuation Productive Valuation BeginsBegins

1966 – Tex. Const. Art. VIII § 1-d – 1966 – Tex. Const. Art. VIII § 1-d – Assessment of Lands Designated for Assessment of Lands Designated for Agricultural Use.Agricultural Use. Voter approved.Voter approved. Requires property taxes on agricultural land be Requires property taxes on agricultural land be

assessed at productive value not market value.assessed at productive value not market value. Significantly reduced property taxes on Significantly reduced property taxes on

qualifying lands.qualifying lands. Only applied to lands owned by individuals Only applied to lands owned by individuals

whose primary income and occupation is based whose primary income and occupation is based in agriculture.in agriculture.

Does not apply to lands owned by corporations.Does not apply to lands owned by corporations.

Productive Valuation Productive Valuation ExpandedExpanded

1978 – Tex. Const. Art. VIII § 1-d-1 – 1978 – Tex. Const. Art. VIII § 1-d-1 – Taxation of Certain Open Spaced Land.Taxation of Certain Open Spaced Land. Voter approved.Voter approved. Preservation of open-spaced land is the stated Preservation of open-spaced land is the stated

purpose.purpose. Expanded the properties eligible for taxation Expanded the properties eligible for taxation

based on productive value to include timber based on productive value to include timber lands.lands.

No occupation or income requirements.No occupation or income requirements. Lands owned by corporations eligible.Lands owned by corporations eligible.

1979 - Tex. Const. Art. VIII § 1-d-1 1979 - Tex. Const. Art. VIII § 1-d-1 implemented through enactment of the implemented through enactment of the Texas Property Tax Code.Texas Property Tax Code.

Wildlife Management Wildlife Management BeginsBegins

1995 – Amendment of Tex. Const. 1995 – Amendment of Tex. Const. Art. VIII § 1-d-1 – Taxation of Certain Art. VIII § 1-d-1 – Taxation of Certain Open Spaced Land.Open Spaced Land. Voter approved.Voter approved. Lands devoted to Lands devoted to wildlife managementwildlife management

eligible for taxation based on productive eligible for taxation based on productive valuation.valuation.

1996 – Amendment of Tex. Const. 1996 – Amendment of Tex. Const. Art. VIII § 1-d-1 implemented through Art. VIII § 1-d-1 implemented through legislative change to the Texas Tax legislative change to the Texas Tax Code.Code.

Standards for Wildlife Standards for Wildlife ManagementManagement

2001 – Texas Legislature amended the Tax 2001 – Texas Legislature amended the Tax Code to require TPWD to develop and the Code to require TPWD to develop and the Comptroller to adopt standards for qualification Comptroller to adopt standards for qualification of land devoted to wildlife management.of land devoted to wildlife management. Tex. Tax Code § 23.521(a).Tex. Tax Code § 23.521(a).

2002 – TPWD and Comptroller worked together 2002 – TPWD and Comptroller worked together to adopt standards and related guidelines.to adopt standards and related guidelines. 34 Tex. Admin. Code § 9.4003.34 Tex. Admin. Code § 9.4003. Guidelines for Qualification of Agricultural Land in Guidelines for Qualification of Agricultural Land in

Wildlife Management Use.Wildlife Management Use.

NEW RULESNEW RULESEffective December 11, 2008Effective December 11, 2008

Summary of ChangesSummary of Changes The existing single rule has been divided into five The existing single rule has been divided into five

separate rules.separate rules. New definitions have been added and some New definitions have been added and some

existing definitions have been clarified.existing definitions have been clarified. Appraisal regions have been reorganized to more Appraisal regions have been reorganized to more

closely tract defined ecological regions.closely tract defined ecological regions. A degree of intensity standard is added.A degree of intensity standard is added. A primary use standard is added.A primary use standard is added. An annual report is expressly authorized.An annual report is expressly authorized. The trigger for minimum acreage requirements The trigger for minimum acreage requirements

has been changed.has been changed. Wildlife Management Property Owners Wildlife Management Property Owners

Associations can file a single plan and annual Associations can file a single plan and annual report, signed by all members.report, signed by all members.

§ 9.2001 Purpose and § 9.2001 Purpose and DefinitionsDefinitions

Purpose and Definition sections are Purpose and Definition sections are combined.combined.

Publications referred to in the rules Publications referred to in the rules are defined.are defined. Comptroller’s Comptroller’s Manual for the Appraisal Manual for the Appraisal

of Agricultural Landof Agricultural Land.. Comptroller’s Comptroller’s Guidelines for Guidelines for

Qualification of Agricultural Lands in Qualification of Agricultural Lands in Wildlife ManagementWildlife Management..

TPWD’s series, TPWD’s series, Comprehensive Wildlife Comprehensive Wildlife Management Planning GuidelinesManagement Planning Guidelines..

New DefinitionsNew Definitions

Wildlife Management Practices.Wildlife Management Practices. The management categories listed in The management categories listed in

Tax Code § 23.51(7)(A).Tax Code § 23.51(7)(A). Wildlife Management Activities.Wildlife Management Activities.

The methods of implementation of The methods of implementation of wildlife management practices wildlife management practices described in the TPWD guidelines. described in the TPWD guidelines.

Revised DefinitionsRevised Definitions

Tract of Land.Tract of Land. Changed to clarify that a tract of land will Changed to clarify that a tract of land will

be considered contiguous even though it is be considered contiguous even though it is bisected by a public road or body of water.bisected by a public road or body of water.

Wildlife Management Property Wildlife Management Property Association.Association. Clarification regarding contiguous Clarification regarding contiguous

requirements made.requirements made. Modified to refer to new multiple rule Modified to refer to new multiple rule

structure.structure.

Revised DefinitionsRevised Definitions

Breeding Population. Breeding Population. Name of term changed from Sustained Name of term changed from Sustained

Breeding Population.Breeding Population. Definition is the same.Definition is the same. Change made to be consistent with Tax Change made to be consistent with Tax

Code and terms Migrating Populations Code and terms Migrating Populations and Wintering Populations.and Wintering Populations.

Term “sustain” now refers to all eligible Term “sustain” now refers to all eligible populations of wildlife in § 9.2004 – populations of wildlife in § 9.2004 – Qualification of Agricultural Appraisal Qualification of Agricultural Appraisal Based on Wildlife Management Use.Based on Wildlife Management Use.

Revised DefinitionsRevised Definitions

Wildlife Use Requirement.Wildlife Use Requirement. Name of term changed from Wildlife Use Name of term changed from Wildlife Use

Percentage.Percentage. Recognizes that the formula that Recognizes that the formula that

determines the minimum acreage determines the minimum acreage requirements is not actually a requirements is not actually a percentage of use.percentage of use.

Unchanged DefinitionsUnchanged Definitions

Indigenous Wildlife. Indigenous Wildlife. Migrating Population.Migrating Population. Wintering Population.Wintering Population. Human Use.Human Use. Recreation.Recreation.

§ 9.2002§ 9.2002Wildlife Use Appraisal Wildlife Use Appraisal

RegionsRegions The existing Appraisal Regions have been The existing Appraisal Regions have been

reorganized to more closely track defined reorganized to more closely track defined ecological regions.ecological regions.

If a county is in more than one ecological If a county is in more than one ecological region, the ecological region that region, the ecological region that comprises the majority of the county comprises the majority of the county controls.controls.

Allows wildlife management practices and Allows wildlife management practices and activities to tailored to the TPWD activities to tailored to the TPWD Comprehensive Wildlife Management Comprehensive Wildlife Management GuidelinesGuidelines for the ecological region in for the ecological region in which the tract is located.which the tract is located.

Former Appraisal Former Appraisal RegionsRegions

II

IIIIIIIIII IVIV

New Appraisal RegionsNew Appraisal Regions Trans Pecos Region.Trans Pecos Region. High Plains Region.High Plains Region. Rolling Plains Region.Rolling Plains Region. Edwards Plateau Regions (Eastern and Edwards Plateau Regions (Eastern and

Western).Western). Cross Timbers and Prairies Region.Cross Timbers and Prairies Region. Gulf Prairies and Marshes Regions (Upper and Gulf Prairies and Marshes Regions (Upper and

Lower).Lower). Post Oak Savannah Region.Post Oak Savannah Region. Blackland Prairie Region.Blackland Prairie Region. Pineywoods Region.Pineywoods Region. South Texas Plains Region.South Texas Plains Region.

NewNewAppraisAppraisal al RegionsRegions

IIIIII IIIIII IVIV

Former Former RegionsRegions

New RegionsNew Regions

Appraisal Region Appraisal Region ConversionsConversions

Region IRegion I Trans Pecos.Trans Pecos.

Region IIRegion II High Plains, Rolling Plains, Edwards Plateau High Plains, Rolling Plains, Edwards Plateau

(Western), South Texas Plains, and Gulf Prairies (Western), South Texas Plains, and Gulf Prairies and Marshes (Lower).and Marshes (Lower).

Region IIIRegion III Cross Timbers, and Edwards Plateau (Eastern).Cross Timbers, and Edwards Plateau (Eastern).

Region IVRegion IV Blackland Prairie, Post Oak Savanna, Blackland Prairie, Post Oak Savanna,

Pineywoods, and Gulf Prairies and Marshes Pineywoods, and Gulf Prairies and Marshes (Upper).(Upper).

§ 9.2003§ 9.2003Wildlife Management PlanWildlife Management Plan

General requirements for WMPs are General requirements for WMPs are the same.the same. WMP must list owners, identify property, WMP must list owners, identify property,

and identify the current use.and identify the current use. WMP must identify the owner’s goal and WMP must identify the owner’s goal and

objectives.objectives. WMP must list the species targeted and WMP must list the species targeted and

the management practices and activities the management practices and activities to be implemented.to be implemented.

WMP ChangesWMP Changes

Chief appraiser may accept but may Chief appraiser may accept but may not require a WMP not completed on a not require a WMP not completed on a TPWD form if all the information TPWD form if all the information required is provided.required is provided.

An appraisal district may require an An appraisal district may require an annual report.annual report.

A Wildlife Management Property Assoc. A Wildlife Management Property Assoc. may file a single WMP or annual report.may file a single WMP or annual report. All members must sign.All members must sign.

WMP Changes ContinuedWMP Changes Continued

Endangered and Threatened Species.Endangered and Threatened Species. Change from requirement that WMP Change from requirement that WMP

benefit any endangered and threatened benefit any endangered and threatened species to WMP will do no harm.species to WMP will do no harm.

Change mirrors requirements of Change mirrors requirements of Endangered Species Act.Endangered Species Act.

§ 9.2004§ 9.2004Qualifications for Wildlife Qualifications for Wildlife

ManagementManagement Use Use General standards for qualification are General standards for qualification are the same.the same. Property must be appraised as qualified Property must be appraised as qualified

open-spaced land.open-spaced land. Property must be Property must be actively managedactively managed to to

sustain a breeding, migrating, or wintering sustain a breeding, migrating, or wintering population of indigenous wildlife.population of indigenous wildlife.

Changed from Changed from instrumental in supportinginstrumental in supporting to mirror to mirror Tax Code.Tax Code.

Wildlife management is for human use.Wildlife management is for human use. Owner implements 3 of the 7 eligible Owner implements 3 of the 7 eligible

management practices through appropriate management practices through appropriate management activities every year.management activities every year.

Qualification ChangesQualification Changes

Degree of Intensity Standard.Degree of Intensity Standard. The TPWD The TPWD Comprehensive Wildlife Comprehensive Wildlife

Management GuidelinesManagement Guidelines set the degree set the degree of intensity standard for the wildlife of intensity standard for the wildlife management practices and activities management practices and activities according to the ecological region in according to the ecological region in which the property is located.which the property is located.

Owner selects which 3 of 7 wildlife Owner selects which 3 of 7 wildlife management practices to implement management practices to implement each year.each year.

Qualification Changes Qualification Changes Cont.Cont.

Primary Use Standard.Primary Use Standard. Property actively managed according to Property actively managed according to

WMP.WMP. Management practices and activities given Management practices and activities given

priority over other uses of property.priority over other uses of property. Secondary uses do not significantly and Secondary uses do not significantly and

demonstrably interfere with wildlife demonstrably interfere with wildlife management practices and activities and management practices and activities and are not detrimental to wildlife being are not detrimental to wildlife being managed.managed.

Primary Use = Principal Use.Primary Use = Principal Use.

§ 9.2004§ 9.2004Wildlife Use RequirementWildlife Use Requirement

Wildlife Use Requirement.Wildlife Use Requirement. No longer expressed as a percentage.No longer expressed as a percentage. Used to calculate minimum acreage Used to calculate minimum acreage

requirements.requirements. Wildlife use requirements now apply only Wildlife use requirements now apply only

when the property has had a reduction in when the property has had a reduction in acreage.acreage.

Existing rule requires both change in ownership Existing rule requires both change in ownership and reduction in acreage.and reduction in acreage.

Wildlife Use Requirement Wildlife Use Requirement Cont.Cont.

Chief appraiser in each county now Chief appraiser in each county now selects wildlife use requirement, with selects wildlife use requirement, with the advice and consent of the Appraisal the advice and consent of the Appraisal District Board of Directors, from the District Board of Directors, from the allowable range for the appropriate allowable range for the appropriate appraisal region.appraisal region.

Appraisal District Board of Directors now Appraisal District Board of Directors now selects the wildlife use requirement.selects the wildlife use requirement.

Minimum acreage ranges are the same Minimum acreage ranges are the same for all but four counties.for all but four counties.

Wildlife Use Requirement Wildlife Use Requirement Cont.Cont.

Counties With New Minimum Acreage Counties With New Minimum Acreage Standards.Standards.

Caused by reorganization of appraisal Caused by reorganization of appraisal regions.regions. Terrell – Increase.Terrell – Increase. Clay – Increase.Clay – Increase. McCulloch – IncreaseMcCulloch – Increase Bee – Decrease.Bee – Decrease.

Existing properties currently in wildlife Existing properties currently in wildlife management are grandfathered.management are grandfathered.

Summary of ChangesSummary of Changes The existing single rule has been divided into five The existing single rule has been divided into five

separate rules.separate rules. New definitions have been added and some New definitions have been added and some

existing definitions have been clarified.existing definitions have been clarified. Appraisal regions have been reorganized to more Appraisal regions have been reorganized to more

closely track defined ecological regions.closely track defined ecological regions. A degree of intensity standard is added.A degree of intensity standard is added. A primary use standard is added.A primary use standard is added. An annual report is expressly authorized.An annual report is expressly authorized. The trigger for minimum acreage requirements The trigger for minimum acreage requirements

has been changed.has been changed. Wildlife Management Property Owners Wildlife Management Property Owners

Associations can file a single plan and annual Associations can file a single plan and annual report, signed by all members.report, signed by all members.