(a) Land qualifies for appraisal as provided by this subchapter if the land is in an aesthetic management zone, critical wildlife habitat zone, or streamside management zone.
(b) Land qualifies for appraisal as provided by this subchapter if:
(1) timber was harvested from the land in a year in which the land was appraised under Subchapter E; and
(2) the land has been regenerated for timber production to the degree of intensity generally accepted in the area for commercial timber land and with intent to produce income.

Terms Used In Texas Tax Code 23.9802

  • Appraisal: A determination of property value.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Tax year: means the calendar year. See Texas Tax Code 1.04
  • Year: means 12 consecutive months. See Texas Government Code 311.005

(c) Land ceases to qualify for appraisal under Subsection (b) on the 10th anniversary of the date the timber was harvested under Subsection (b)(1). This subsection does not disqualify the land from qualifying for appraisal under this section in a tax year following that anniversary based on the circumstances existing in that subsequent tax year.
(d) In determining whether land qualifies for appraisal as provided by this subchapter, a chief appraiser may not consider the purpose for which a portion of a parcel of land is used if the portion is:
(1) used for the production of timber or forest products, including a road, right-of-way, buffer area, or firebreak; or
(2) subject to a right-of-way that was taken through the exercise of the power of eminent domain.
(e) For the purpose of the appraisal of land under this subchapter, a portion of a parcel of land described by Subsection (d) is considered land that qualifies for appraisal under this subchapter if the remainder of the parcel of land qualifies for appraisal under this subchapter.