(a) A tract of land's wildlife use requirement is a number expressed as a percentage and calculated by subtracting one from the total number of acres in the tract of land and dividing the result by the total number of acres in the tract of land. The following formula expresses the calculation, with "x" representing the tract of land's total acreage: (x-1) ÷ x = wildlife use requirement.
(b) If the number of acres in the tract of land is equal to or greater than the number of acres in the tract of land on January 1 of the preceding tax year, the tract of land is not subject to the wildlife use requirement.
(c) If the number of acres in the tract of land is fewer than the number of acres in the tract of land on January 1 of the preceding tax year, the wildlife use requirement the tract of land must meet to qualify for agricultural appraisal based on wildlife management use shall be selected by the chief appraiser, with the advice and consent of the Appraisal District Board of Directors, from the wildlife use requirement ranges specified for the wildlife use appraisal region in which the tract of land is located as follows:
  (1) Trans Pecos Region--at least 97% but not more than 99%.
  (2) High Plains Region--at least 96% but not more than 98%.
  (3) Rolling Plains Region--at least 96% but not more than 98%.
  (4) Edwards Plateau (Western) Region--at least 96% but not more than 98%.
  (5) Edwards Plateau (Eastern) Region--at least 93% but not more than 95%.
  (6) Cross Timbers and Prairies Region--at least 93% but not more than 95%.
  (7) Gulf Prairies and Marshes (Upper Coast) Region--at least 92% but not more than 94%.
  (8) Gulf Prairies and Marshes (Lower Coast) Region--at least 96% but not more than 98%.
  (9) Post Oak Savannah Region--at least 92% but not more than 94%.
  (10) Blackland Prairie Region--at least 92% but not more than 94%.
  (11) Pineywoods Region--at least 92% but not more than 94%.
  (12) South Texas Plains Region--at least 96% but not more than 98%.
(d) The wildlife management use requirement that applies to a tract of land located in a wildlife management property association shall be selected by the chief appraiser, with the advice and consent of the Appraisal District Board of Directors, for the wildlife use appraisal region in which the tract of land is located as follows:
  (1) Trans Pecos Region--at least 95% but not more than 96%.
  (2) High Plains Region--at least 94% but not more than 96%.
  (3) Rolling Plains Region--at least 94% but not more than 95%.
  (4) Edwards Plateau (Western) Region--at least 94% but not more than 95%.
  (5) Edwards Plateau (Eastern) Region--at least 91% but not more than 92%.
  (6) Cross Timbers and Prairies Region--at least 91% but not more than 92%.
  (7) Gulf Prairies and Marshes (Upper Coast) Region--at least 90% but not more than 91%.
  (8) Gulf Prairies and Marshes (Lower Coast) Region--at least 94% but not more than 95%.
  (9) Post Oak Savannah Region--at least 90% but not more than 91%.
  (10) Blackland Prairie--at least 90% but not more than 91%.
  (11) Pineywoods Region--at least 90% but not more than 91%.
  (12) South Texas Plains Region--at least 94% but not more than 95%.
(e) If the tract of land is located in an area designated by Texas Parks and Wildlife Department as habitat for endangered species, a threatened species, or a candidate species for listing as threatened or endangered, the wildlife use requirement for a tract of land to qualify for agricultural appraisal based on wildlife management use shall be selected by the chief appraiser, with the advice and consent of the Appraisal District Board of Directors, from the wildlife use requirement ranges specified for the wildlife use appraisal region in which the tract of land is located as follows:
  (1) Trans Pecos Region--at least 95% but not more than 96%.
  (2) High Plains Region--at least 94% but not more than 96%.
  (3) Rolling Plains Region--at least 94% but not more than 95%.
  (4) Edwards Plateau (Western) Region--at least 94% but not more than 95%.
  (5) Edwards Plateau (Eastern) Region--at least 91% but not more than 92%.
  (6) Cross Timbers and Prairies Region--at least 91% but not more than 92%.
  (7) Gulf Prairies and Marshes (Upper Coast) Region--at least 90% but not more than 91%.
  (8) Gulf Prairies and Marshes (Lower Coast) Region--at least 94% but not more than 95%.
  (9) Post Oak Savannah Region--at least 90% but not more than 91%.
  (10) Blackland Prairie Region--at least 90% but not more than 91%.
  (11) Pineywoods Region--at least 90% but not more than 91%.
  (12) South Texas Plains Region--at least 94% but not more than 95%.
(f) The wildlife management use requirements made by this section do not apply to a tract of land if:
  (1) beginning with the tax year that began on January 1, 2002, the tract of land has continuously and without interruption qualified for agricultural appraisal based on wildlife management use; and
  (2) the size of the tract of land, when measured in acres, is equal to or greater than, the size of the tract on January 1, 2009.
(g) The wildlife management use requirements set by this section do not apply to a tract of land located in Clay, McCulloch, or Terrell County that was qualified for agricultural appraisal based on wildlife management use in the tax year that began on January 1, 2008, if the size of the tract, when measured in acres, is equal to or greater than the size of the tract on January 1, 2008.

Source Note: The provisions of this §9.2005 adopted to be effective December 11, 2008, 33 TexReg 10042; amended to be effective April 14, 2009, 34 TexReg 2395