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T E X A S P R O P E R T Y T A X Qualification of Agricultural Land in Wildlife Management Use GUIDELINES FOR July 2002 CAROLE KEETON RYLANDER Texas Comptroller of Public Accounts

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Page 1: P R O PE R S A X T E A T X GUIDELINES FOR Qualification of ...wildlifehabitat.tamu.edu/mgmtplan/guidelines.pdf · Part I: Qualifying Land for Wildlife Management Use agate a sustaining

TEX

AS

PROPERTYT

AX

Qualification of Agricultural Landin Wildlife Management Use

GUIDELINES FOR

July 2002

CAROLE KEETON RYLANDERTexas Comptroller of Public Accounts

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Introduction

2002 Guidelines 1

Land on which the owner engages in wildlife man-agement and that meets other requirements for agricul-tural appraisal is qualified for agricultural appraisaland is technically in agricultural use. To simplifyterms, however, this booklet refers to agricultural landused for wildlife management as land in wildlife man-agement use.

The Tax Code, Section 23.51(1) defines qualifiedagricultural land as:

Land that is currently and principally devoted toagricultural use to the degree of intensity typical forthe area and has been used for agriculture or timberfor at least five of the preceding seven years.2

Section 23.51(2), Tax Code, includes wildlife man-agement in the definition of agricultural uses of land.Section 23.51(7), Tax Code, defines wildlife manage-ment as:

Actively using land that at the time the wildlifemanagement began was appraised as qualified open-space land under this subchapter in at least three of thefollowing ways to propagate a sustaining breeding,migrating, or wintering population of indigenous wildanimals for human use, including food, medicine, orrecreation:(A) habitat control;(B) erosion control;(C) predator control;(D) providing supplemental supplies of water;(E) providing supplemental supplies of food;(F) providing shelters; and(G) making census counts to determine population.

Part One discusses the qualification of agriculturalland used for wildlife management. Part Two discussesin detail the seven wildlife management activities list-ed in Section 23.51(7).

1 To obtain a copy of Manual for the Appraisal of AgriculturalLand, please write the Comptroller, Property Tax Division, P. O.Box 13528, Austin, Texas 78711-3528.

2 Land qualified for timber appraisal is not eligible for wildlifemanagement use. See discussion on page 3.

These Guidelines for Qualification of AgriculturalLand in Wildlife Management Use will discuss therequirements that land must meet to qualify forwildlife management use, how to value this land, andeach of the seven wildlife management activities man-dated by state law.

In 1995, Texas voters approved Proposition 11,which amended Article VIII, Section 1-d-1 of the TexasConstitution to permit agricultural appraisal for landused to manage wildlife. H.B. 1358 implemented theconstitutional amendment by making wildlife manage-ment an agricultural use that qualifies the land for agri-cultural appraisal.

In 2001, the Legislature passed H.B. 3123 requir-ing the Texas Parks and Wildlife Department to devel-op and the Comptroller to adopt rules for the qualifica-tion of agricultural land in wildlife management use.These guidelines and Chapter 9, Subchapter F, TexasAdministrative Code, constitute the rules, as requiredby Section 23.52(g), Tax Code. The Texas Administra-tive Code language specifically addresses qualificationof land partitioned from a previously qualified largertract of real property qualified for 1-d-1 appraisal aswildlife management land.

The Tax Code, Chapter 23, Subchapter D, address-es the requirements for landowners to qualify their landfor agricultural appraisal and also instructs countyappraisal districts on how to appraise qualified agricul-tural land. Land used for wildlife management mustmeet all the legal requirements of land qualified foragricultural appraisal. Those requirements, however,are outside the scope of these guidelines. The Comp-troller publishes a Manual for the Appraisal of Agri-cultural Land that discusses in detail the qualificationof land for agricultural appraisal, the rollback taxpenalty for change of use and appraisal of agriculturalland.1

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2 2002 Guidelines

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Part I:

Qualifying Land for WildlifeManagement Use

agate a sustaining breeding, migrating or winteringpopulation of indigenous wild animals.

An indigenous animal is a native animal that orig-inated in or naturally migrates through an area and thatis living naturally in that area—as opposed to an exot-ic animal or one that has been introduced to the area. Inthis context, an indigenous animal is one that is nativeto Texas. (Contact the Texas Parks and WildlifeDepartment to determine if an animal species is con-sidered indigenous.)

Land may qualify for wildlife management use if itis instrumental in supporting a sustaining breeding,migrating or wintering population. A group of animalsneed not permanently live on the land, provided theyregularly migrate across the land or seasonally livethere.

A sustaining breeding population is a group ofindigenous wild animals that is large enough to liveindependently over several generations. This definitionimplies that the population will not die out because itproduces enough animals to continue as a viable group.The Texas Parks and Wildlife Department may be ableto provide information to help determine the number ofanimals of a particular species that must group togeth-er to sustain the population.

A migrating population of indigenous wild ani-mals is a group of animals moving between seasonalranges. A wintering population of indigenous wild ani-mals is a group of animals living on its winter range.

The indigenous wildlife population must beproduced for human use.

The law requires an owner to propagate thewildlife population for human use. Human use mayinclude food, medicine or recreation. Land will notqualify unless the owner propagates the population ofwild animals for a human purpose.

2002 Guidelines 3

Wildlife Management Use Requirements

Land must be qualified for Chapter 23,Subchapter D (1-d-1) Agricultural Appraisal

The first requirement for wildlife management usequalification is purely technical and is not related to theland’s actual use to manage wildlife. The law restrictsthe land that may qualify for wildlife management use.To qualify for agricultural appraisal under the wildlifemanagement use, land must be qualified for agricultur-al appraisal under Chapter 23, Subchapter D, Tax Code(also called 1-d-1 or open space agricultural appraisal),at the time the owner changes use to wildlife manage-ment use.

In other words, the land must have been qualifiedand appraised as agricultural land during the yearbefore the year the owner changes to the wildlife man-agement use. For example, an owner who wishes toqualify for wildlife management use in 2002 must beable to show the land was qualified for and appraisedas agricultural land in 2001.

Land qualified for timber appraisal is not eligibleto qualify for wildlife management use. Timber land isqualified under Tax Code, Chapter 23, Subchapter E.The law limits wildlife management use to land quali-fied under Subchapter D of Chapter 23. Similarly, landqualified for agricultural appraisal under Article VIII,Section 1-d, Texas Constitution and Chapter 23, Sub-chapter C, Tax Code, (also called 1-d agriculturalappraisal) is not eligible for wildlife management use.

Land must be used to generate a sustainingbreeding, migrating, or wintering populationof indigenous wild animals.

The second requirement for qualified wildlifemanagement use is that the land must be used to prop-

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The use of animals for food and medicine is selfexplanatory. These uses result in a product and requireactive participation. A recreational use may be eitheractive or passive and may include any type of use forpleasure or sport. Bird watching, hiking, hunting, pho-tography and other non-passive recreational or hobby-type activities are qualifying recreational uses. Theowner’s passive enjoyment in owning the land andmanaging it for wildlife also is a qualifying recreation-al use.

Is the land used for three or more of thefollowing activities?

Under the law, an owner must perform at leastthree of seven listed wildlife management activities onthe land. An owner may qualify by doing more thanthree, but may not engage in fewer than three of theactivities. These activities are explained in detail inPart Two of this booklet, but a short summary of eachmanagement activity listed in the law appears below.• Habitat Control (Habitat Management). A wild

animal’s habitat is its surroundings as a whole,including plants, ground cover, shelter and otheranimals on the land. Habitat control—or habitatmanagement—means actively using the land tocreate or promote an environment that is beneficialto wildlife on the land.

• Erosion Control. Any active practice that attemptsto reduce or keep soil erosion to a minimum for thebenefit of wildlife is erosion control.

• Predator Control (Predator Management). Thisterm means practices intended to manage the pop-ulation of predators to benefit the owner’s targetwildlife population. Predator control is usually notnecessary unless the number of predators is harm-ful to the desired wildlife population.

• Providing Supplemental Supplies of Water. Natur-al water exists in all wildlife environments. Sup-plemental water is provided when the owneractively provides water in addition to the naturalsources.

• Providing Supplemental Supplies of Food. Mostwildlife environments have some natural food. Anowner supplies supplemental food by providing

food or nutrition in addition to the level naturallyproduced on the land.

• Providing Shelter. This term means actively creat-ing or maintaining vegetation or artificial struc-tures that provide shelter from the weather, nestingand breeding sites or “escape cover” from enemies.

• Making Census Counts to Determine Population.Census counts are periodic surveys and inventoriesto determine the number, composition or other rel-evant information about a wildlife population tomeasure if the current wildlife management prac-tices are serving the targeted species.

Agricultural Use Requirements

Chief appraisers should remember that an owner’swildlife management use must meet all the require-ments to qualify for agricultural use, defined in Section23.51(1) Tax Code. Below is a brief discussion of theprincipal issues involved in agricultural use of landused for wildlife management. For a thorough discus-sion of these components, please refer to the Manualfor the Appraisal of Agricultural Land.

Primary UseThe law requires agriculture to be the primary use

of the land. Wildlife management is an agricultural useunder the law. The primary use requirement is particu-larly important for land used to manage wildlife. Forexample, land devoted to wildlife management can beused as a residence for the owner, but the land will notqualify if residential use—and not wildlife manage-ment—is the land’s primary use.

A chief appraiser must gather and consider all therelevant facts to determine if the land is primarily usedto manage wildlife. Some important questions are list-ed below.• Is the owner implementing an active, written,

wildlife management plan that shows the owner isengaging in activities necessary to preserve a sus-taining breeding population on the land? Anowner’s management plan is required and must becompleted on a form supplied by the Texas Parks

4 2002 Guidelines

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and Wildlife Department for each tract of land forwhich qualification is sought. A plan is clear evi-dence of the owner’s use of the land primarily forwildlife management. A good plan will usually listwildlife management activities with the appropri-ate seasons and/or sequence of events.

• Do the owner’s management practices emphasizemanaging the population to ensure its continuedexistence over another use of the land? For exam-ple, does the owner refrain from allowing visitorson the land in years when the habitat is sensitive?

• Has the owner engaged in the wildlife manage-ment practices necessary to sustain and encouragethe population? In some cases, an owner must con-trol predators and supply water when water is notadequate, supply shelter and food when naturalfood production is not adequate and establish veg-etation to control erosion. In other cases, lessactive management may maintain and encouragethe growth of wildlife.

• Are there improvements—appropriate fencing, forexample—necessary to control or sustain thewildlife population?An owner may use land for purposes that are sec-

ondary to the primary use—wildlife management—ifthe secondary use is compatible with the primary use.For example, an owner may engage in wildlife man-agement and also operate a business in which birdwatchers stay on the land overnight and watch for birdsduring the day (known as a bird and breakfast opera-tion). This activity is secondary to the primary activityof managing the wildlife, but it is not incompatiblewith the wildlife management use. General principlesof primary and secondary use are discussed in theManual for the Appraisal of Agricultural Land.

Degree of Intensity for Wildlife ManagementUse

The degree of intensity standard for wildlife man-agement land is determined in the same way as otheragricultural uses. Wildlife management land usuallyrequires a management of the land that encourageslong-term maintenance of the population.

A chief appraiser may ask questions such aswhether fencing is typical in the area for managing thetarget wildlife population, and what is the typical pop-ulation size? In addition, the chief appraiser should askhow many of the following activities are typical in thearea (or which are typical for the area during someparts of the year): habitat management; predator man-agement; erosion control; providing supplemental sup-plies of food or water; providing shelter and engagingin census counts.

Because wildlife management activities are ele-ments of the degree of intensity determination, anowner must be engaging in three of seven activities tothe degree of intensity typical for the area. Generalprinciples of the degree of intensity test are discussedin the Manual for the Appraisal of Agricultural Land.The Texas Parks and Wildlife Department has devel-oped regional wildlife management plans detailingspecific management activities appropriate for eachecological area. (See page 8.)

Historical Use RequirementLand must have qualified for 1-d-1 agricultural use

and been appraised as 1-d-1 agricultural use in the yearbefore the owner changes its use to wildlife manage-ment. Consequently, the time period test to determineif the land has been used for agriculture for five of thepreceding seven years is usually not necessary.

Determining Appraised ValuesThe wildlife management use is a revenue neutral

use of land. The owner who switches from anotheragricultural use to wildlife management use must paythe same amount of property taxes that would havebeen paid if the land had remained in its former agri-cultural use.

Land qualified for wildlife management should beplaced in a wildlife management category, but shouldhave the same appraised value as before conversion towildlife management use. For example, if the land wasin Irrigated Cropland I before the owner switched itsuse to wildlife management, the land should be placedin the wildlife management category, but will beappraised at the Irrigated Cropland I value.

2002 Guidelines 5

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If that land use category’s value subsequentlychanges in the county, the new category values wouldapply to those tracts under wildlife management use inthat category.

Notifying the Chief Appraiser of Change toWildlife Management Use

The law does not require an annual application foragricultural use once the land has qualified. Becauseonly 1-d-1 qualified land may qualify for wildlife man-agement use, an owner who changes to this use neednot reapply for agricultural appraisal. The law, howev-er, does require an owner who changes the category ofagricultural use to notify the chief appraiser of thechange of use.

When an owner changes agricultural uses towildlife management, the owner must notify the chiefappraiser in writing before May 1 of the year in whichthe owner wants to qualify under wildlife managementuse. The chief appraiser will then determine if the landqualifies for wildlife management use. Likewise, anowner must notify the chief appraiser if land isswitched from wildlife management use to anotherqualifying agricultural use.

Owners should contact their county appraisal dis-tricts about notification requirements before changingthe use of small portions of their land from one quali-fied agricultural use to another. For example, if anowner converts a part of a 1,000-acre farm to wildlifemanagement use by creating a pond for wildlife, theowner should ask about the appraisal district’s need fornotification and documentation requirements.

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Part II:

Wildlife Management Activities,Practices and Definitions

plan must be completed on a Texas Parks and WildlifeDepartment form for each tract for which wildlifemanagement use qualification is sought. The activitiesand practices contained in the plan must be consistentwith the activities and practices recommended in themodel Texas Parks and Wildlife Department regionalmanagement plan for the region in which the propertyis located.

Landowners may formulate their own plans. Assis-tance or review, however, is available from the TexasParks and Wildlife Department, the Texas AgriculturalExtension Service, the United States Department ofAgriculture’s Natural Resource Conservation Service,the Texas Forest Service or other qualified wildlifebiologists.

A complete plan is likely to include elements of allseven listed wildlife management activities. All activi-ties and practices should be designed to overcome defi-ciencies that limit wildlife or harm their habitats. Eachone of the activities listed in Part Two should be prac-ticed routinely or consistently as part of an overallhabitat management plan. For example, scattering seedcorn sporadically would not qualify as providing sup-plemental supplies of food under these guidelines, andoccasionally placing barrels of water in a pasturewould not meet the requirements for providing supple-mental supplies of water.

In addition, some activities that are appropriate forcertain regions of Texas would be inappropriate in oth-ers. For example, some areas of East Texas may notrequire providing supplemental pond water forwildlife. And there may be no need for supplementalcover in South Texas brush. The Texas Parks andWildlife Department has developed regional wildlifemanagement plans, listing the activities appropriate toTexas’ ten ecological regions. The regions are:

2002 Guidelines 7

Among the statutory requirements for propertyowners to qualify their agricultural land for wildlifemanagement use is a mandate that owners perform atleast three of seven wildlife management activities,which were briefly summarized in Part One.• Habitat control (habitat management);• Erosion control;• Predator control (predator management);• Providing supplemental supplies of water;• Providing supplemental supplies of food;• Providing shelters; and• Making census counts to determine population.

Below is a detailed explanation of the kinds ofpractices that chief appraisers should examine to deter-mine if property owners are satisfying the law’srequirements. Some of the practices listed may requirepermits from federal, state or local governments. Forexample, before improving a wetland or controllinggrackles or cowbirds, an owner may need a permit. Orbefore a planned burning, an owner may be required toprovide a map of the acreage. Property owners shouldcontact the appropriate legal authorities for permitinformation if they have any questions or concernsabout engaging in any of the practices listed above.

Wildlife Management Plan

A Wildlife Management Plan gives information onthe property’s history and current use, establisheslandowner goals for the property and provides a set ofactivities designed to integrate wildlife and habitatimprovement. Such a plan is clear evidence that theowner’s use of the land is primarily for wildlife man-agement.

As stated in Part 1, an owner must provide awildlife management plan to the appraisal district . The

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8 2002 Guidelines

1. PINEYWOODS 2. GULF PRAIRIES AND MARSHES 3. POST OAK SAVANNAH 4. BLACKLAND PRAIRIES 5. CROSS TIMBERS AND PRAIRIES 6. SOUTH TEXAS PLAINS 7. EDWARDS PLATEAU 8. ROLLING PLAINS 9. HIGH PLAINS 10. TRANS-PECOS, MOUNTAINS AND BASINS

1

2

6

9

9

10 7

8

8

5

3

3

4

4

7

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1. Pineywoods2. Gulf Prairies and Marshes3. Post Oak Savannah4. Blackland Prairies5. Cross Timbers and Prairies6. South Texas Plains7. Edwards Plateau8. Rolling Plains9. High Plains10. Trans-Pecos, Mountains and Basins.

Habitat Control (Habitat Management)

A wild animal’s habitat is its surroundings as awhole, including plants, ground cover, shelter andother animals on the land. Habitat control—or habitatmanagement—means actively using the land to createor promote an environment that benefits wildlife on theland.

Activities that contribute to habitat control or man-agement include:• grazing management;• prescribed burning;• range enhancement;• brush management;• forest management;• riparian management and improvement;• wetland improvements;• habitat protection for species of concern;• managing native, exotic and feral species; and• wildlife restoration.

Grazing management means shifting livestockand grazing intensity to increase food and animal coveror to improve specific animals’ habitat. Grazing man-agement focuses on: 1) the kind and class of livestockgrazed; 2) stocking rates; 3) periodic rest for pasturesby controlling grazing intensity; and/or 4) excludinglivestock from sensitive areas to promote vegetationprotection and recovery or to eliminate competition forfood and cover.

Deferred grazing can last up to 2 years. Seasonalstocker operations also may be appropriate. Supple-

mental livestock water—provided by earthen tanks orwells—may be useful when implementing grazingrotation.

Appropriately designed fencing can play an impor-tant role in grazing rotation plans. Fencing also can beused to improve or protect sensitive areas, woodlands,wetlands, riparian areas and spring sites. Property own-ers should review their fencing practices and grazingplans annually to ensure they meet the overall wildlifemanagement goals.

Prescribed burning is defined as the plannedapplication of fire to improve habitat and plant diversi-ty, to increase food and cover or to improve particularspecies’ habitats. If the owner has a wildlife manage-ment plan, that plan should indicate the frequency ofplanned burnings and the minimum percentage ofacreage to be burned. A plan may designate the areasto be protected or excluded from burning, but shouldremain flexible during periods when conditions are notfavorable for burning such as during periods ofdrought.

Range enhancement means to establish nativeplants—such as grasses and forbs (weeds and wild-flowers)—that provide food and cover for wildlife orhelp control erosion. Protecting, restoring and manag-ing native prairies also is considered range enhance-ment.

The plants chosen and the methods for establishingthe plants should be appropriate to the county. Non-native species are generally not recommended, but ifrequired for a specific purpose, non-native speciesshould not exceed 25 percent of the seeding mix.

The seeding mixtures should provide for maxi-mum native plant diversity. Many broadleaf plants,such as weeds and wildflowers, provide forage forwildlife and/or seed production. Owners shouldencourage weed and wildflower species by using themethods appropriate to native rangelands, land devotedto the federal Conservation Reserve Program andimproved grass pastures (for example, Coastal Bermu-da). Some periodic noxious weed control may be nec-essary in fields converted to native rangeland to helpestablish desirable vegetation.

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Brush management may involve maintaining,establishing or selectively removing or suppressing tar-geted woody plants species (including exotics) toencourage the growth of desirable trees, shrubs, grass-es and forbs for forage and nesting or protective coverfor selected wildlife species. Brush management alsoincludes keeping the proper kind, amount and distribu-tion of woody cover for particular species.

A useful brush management plan should examinewildlife cover requirements, soil types, slope angle anddirection, soil loss and erosion factors and plans tocontrol reinvasion as part of an overall wildlife man-agement plan. This practice also should focus onretaining snags to provide cover and nesting sites forcavity-nesting animals. In addition, herbicides, if used,should be used in strict accordance with label direc-tions.

In some areas, where brushy cover is limited, prop-erty owners may establish native tree and shrub speciesto provide food, corridors and/or shelter using appro-priate plant species and methods.

Forest management involves establishing, main-taining, harvesting, selectively removing or suppress-ing trees or woody species (including exotics) to allowfor the growth of desirable trees, shrubs, grasses, andforbs for forage and nesting or protective cover forselected species. Forest management activities alsoinclude keeping the proper kind, amount and distribu-tion of woody cover for selected animal species.

As with brush management mentioned above, thispractice also includes retaining snags to provide coverand nesting sites for cavity-nesting animals. Forestmanagement activities include pre-commercial thin-ning or non-commercial thinning, which involvesreducing the stocking levels in a stand to increase thesunlight that reaches the ground to increase vegetationor plants in the understory.

Property owners should establish native tree andshrub species to provide food, corridors and/or shelterusing species and methods appropriate to the county.Owners should attempt to restore important forestedhabitats including bottomland hardwoods, longleafpine, bogs, mixed pine/hardwood areas and upland

hardwoods. Owners also should avoid breaking uplarge forested habitats for some wildlife species.

Riparian management and improvement focus-es on annually and/or seasonally protecting the vegeta-tion and soils in riparian areas (low areas on either sideof stream courses). Riparian management andimprovements can include: providing livestock alter-nate watering sites; deferring livestock grazing in pas-tures with riparian areas during critical periods;excluding livestock from pastures with riparian areas;and fencing to exclude or provide short duration live-stock grazing.

Property owners should attempt to restore impor-tant forested habitats including bottomland hardwoods,bogs, mixed pine/hardwood areas and turkey roost sitesand avoid breaking up large forested habitats in ripari-an areas.

Wetland improvements provide seasonal or per-manent water for roosting, feeding or nesting for wet-land wildlife. This practice involves creating, restoringor managing shallow wetlands, greentree reservoirs,playa lakes and other moist soil sites.

Habitat protection for species of concern refersto managing land to provide habitat for an endangered,threatened or rare species. Habitat protection includesmanaging, or developing additional areas for protect-ing nesting sites, feeding areas and other critical habi-tat limiting factors. This protection can be provided byfencing off critical areas, by managing vegetation for aparticular species, by maintaining firebreaks to ensurecritical overstory vegetation and by annually monitor-ing the species of concern. Any broad-scale habitatmanagement for migrating, wintering, breedingneotropical birds (primarily songbirds) should followthe specific guidelines provided in the Texas Parks andWildlife Department’s management plans for each eco-logical region. Contact the Texas Parks and WildlifeDepartment or follow specifically approved manage-ment guidelines before practicing activities designed toprotect endangered species.

Managing native, exotic and feral speciesinvolves controlling the grazing and the browsing pres-sure from native and non-native wildlife, particularlywhite-tailed deer and exotic ungulates, such as axis

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deer. This practice is designed to prevent overuse ofdesirable plant species and to improve the habitat andplant diversity for native animals.

To ensure that an owner’s objectives are met andthat the animals are not exceeding the habitat’s carry-ing capacity, owners should monitor harvesting of ani-mals and vegetation use over time. Owners also maycontrol other exotic and feral animals to improve thehabitat and reduce the negative effect on nativewildlife. (Feral animals are previously domesticatedanimals that have become wild.)

In addition, owners should selectively remove orcontrol exotic vegetation affecting native habitats andwildlife over a period of time (for example, largestands of naturalized salt cedar, Chinese tallow, weep-ing lovegrass, etc.). Owners also should convert tamepasture grasses (such as large areas of coastal bermu-da) to native vegetation.

Wildlife restoration simply means 1) restoringand improving a habitat to good condition for targetedspecies and 2) reintroducing and managing a TPWD-approved native species within a habitat’s carryingcapacity as part of a TPWD-approved restoration area.

Erosion Control

Any active practice that attempts to reduce or keepsoil erosion to a minimum for wild animals’ benefit iserosion control. Some erosion control practicesinclude:• pond construction;• gully shaping;• streamside, pond and wetland revegetation;• establishing native plants;• dike, levee construction or management; and• water diversion.

Pond construction is defined as building a perma-nent water pond to prevent, stop or control erosion asan approved Natural Resource Conservation Service(NRCS) watershed project while providing habitatdiversity and benefiting wildlife. Whenever possible,owners should use ponds to help create or restore shal-low water areas as wetlands and for water management.

Gully shaping involves reducing erosion rates onseverely eroded areas by smoothing to acceptablegrades and re-establishing vegetation. An area shouldbe seeded with plant species that provide food and/orcover for wildlife.

Streamside, pond and wetland revegetationmeans revegetating areas along creeks, streams, pondsand wetlands to reduce erosion and sedimentation, sta-bilize streambanks, improve plant diversity andimprove the wildlife value of sensitive areas. Somerevegetation practices include:• building permanent or temporary fences to

exclude, limit or seasonally graze livestock to pre-vent erosion;

• using hay (native, when possible) to slow andspread water runoff in areas where vegetation hasbeen recently re-established;

• establishing plant buffer areas or vegetative filterstrips along water courses or other runoff areas;

• installing rip-rap, dredge spoil, or other barriermaterial along embankments to prevent erosionand protect wildlife habitat; and

• establishing stream crossings to provide permanentlow water crossings to reduce or prevent erosion.Establishing native plants on critical areas is

one method of controlling erosion. These plants alsocan provide food and/or cover for wildlife and restorenative habitat. Some of the ways to establish theseplants are listed below.• Establish and manage wind breaks/shelterbelts by

planting multi-row shelterbelts (at least four rowsthat are 120 feet wide by 1/4 mile), renovate oldshelterbelts (re-fence, root-prune and replace deadtrees) and establish shrub mottes.

• Establish perennial vegetation on circle irrigationcorners by revegetating at least every other cornerto reduce erosion and sedimentation, improve plantdiversity and improve wildlife habitat.

• Plant permanent vegetation on terraces and fieldborders to reduce erosion, improve plant diversityand improve wildlife habitat.

• Conserve tillage/no-till farming practices by leav-ing waste grain and stubble on the soil surface untilthe next planting season to provide supplemental

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food or cover for wildlife, control erosion andimprove the soil tilth.

• Manage Conservation Reserve Program (CRP)cover by maintaining perennial cover establishedunder the CRP on erodible sites using proper man-agement techniques such as haying, prescribedgrazing or burning.Dike, levee construction or management is a

way to establish and maintain wetlands or slow runoffto control or prevent erosion and to provide habitat forwetland-dependent wildlife. Levee management mayinclude reshaping or repairing damage caused by ero-sion and revegetating levee areas to reduce erosion andsedimentation and stabilize levees. This practice mayinclude fencing to control and manage grazing use.

Water diversion systems also can be installed toprotect erodible soils and divert water into wetlands toprovide habitat for resident and migratory water birdsand wetland-dependent species.

Predator Management

This term refers to practices intended to managethe population of predators to benefit the owner’s tar-get wildlife population. Predator control is usually notnecessary unless the number of predators is harmful tothe desired wildlife population. Predator control andmanagement should not be counted as one of the sevenwildlife management activities necessary to qualify foragricultural use appraisal unless it is part of a compre-hensive wildlife management scheme or plan. Sometypes of predator management and/or control are:• mammal predator control;• fire ant control;• brown-headed cowbird control; and• grackle or starling control.

Mammal predator control may be necessary toincrease the survival of the targeted species. Key nativepredator species may include: coyotes; raccoons; bob-cats and mountain lions; while exotic predators mayinclude wild house cats, wild dogs and wild hogs.

Fire ant control (imported red fire ants) can beused to protect native wildlife species or their food

base. Treatments should comply with the label instruc-tions and should cover at least 10 acres or one tenth ofan infested area each year—whichever is more.

Controlling brown-headed cowbirds to decreasenest parasitism of targeted neotropical bird species (forexample, endangered songbirds) also may be part of anoverall planned program.

Grackle/starling control can be undertaken aspart of a planned program to reduce bird diseases andovercrowding, which can harm the population ofwhite-winged dove and/or other neotropical birds.

Providing Supplemental Water

Natural water exists in all wildlife environments.Supplemental water is provided when the owneractively provides water in addition to the naturalsources. This category of wildlife management activityincludes providing supplemental water in habitatswhere water is limited or redesigning water sources toincrease its availability to wildlife. Wildlife waterdevelopments are in addition to those sources alreadyavailable to livestock and may require protection fromlivestock. Some examples of recommended practicesinclude:• marsh or wetland restoration or development;• managing well, trough and windmill overflow; and• spring development and/or improvements.

Marsh or wetland restoration or developmentcan provide supplemental water in the form of shallowwetlands for wetland-dependent wildlife, even in areaswhere inadequate water does not limit wildlife. Own-ers may include seasonally available water such as:• greentree reservoirs;• specific shallow roost pond development;• seasonally flooded crops and other areas;• moist soil management;• cienega (desert marsh) restoration, development

and protection; and• maintaining water in playa lakes.

Based on the wildlife’s needs and the suitability ofthe property, managing water levels annually is desir-able. To be effective, a minimum of at least one

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marsh/wetland should be restored or developed everyfive years.

Managing well, trough and windmill overflowcan provide supplemental water for wildlife and pro-vide habitat for wetland plants. Owners also may drillwells if necessary and/or build pipelines to distributewater. Building devices—known as wildlife water guz-zlers—to collect rainfall and/or runoff for wildlife inareas where water is limited also helps protect wildlife,but these devices must be a part of an overall habitatmanagement program.

Spring development and/or improvements canbe designed to protect the immediate area surroundinga spring. Excluding and/or controlling livestock aroundsprings may help to maintain native plants and animaldiversity. Other ways to protect areas include movingwater through a pipe to a low trough or a shallowwildlife water overflow, making water available tolivestock and wildlife while preventing degradation ofthe spring area from trampling.

Improvements also could include restoring adegraded spring by selectively removing appropriatebrush and revegetating the area with plants and main-taining the restored spring as a source of wildlife water.Maintaining critical habitat, nesting and roosting areasfor wildlife and preventing soil erosion must be con-sidered when planning and implementing brushremoval. This practice should be planned and imple-mented gradually and selectively over a period of time.

Providing Supplemental Food

Most wildlife environments have some naturalfood. An owner supplies supplemental food by provid-ing food or nutrition in addition to the level naturallyproduced on the land. Grazing Management, Pre-scribed Burning and Range Improvement can be usedto provide supplemental food. (For information onthese activities, see pages 9-10.) Other ways to providesupplemental food include:• food plots;• feeder and mineral supplements; and• managing tame pasture, old fields and croplands.

Food plots are one way to establish locally adapt-ed forage to provide supplemental foods and cover dur-ing critical periods of the year. Livestock should begenerally excluded from small food plots. The shape,size, location and percentage of total land area devotedto food plots should be based on the requirements ofthe targeted species.

Feeders and mineral supplements also can helpdispense additional food to selected wildlife speciesduring critical periods. Feeders should not be usedexcept to control excessive numbers of deer and/orexotic ungulates as defined within a comprehensivewildlife management plan with a targeted harvestquota that is regularly measured. Harmful aflatoxin infeed should not exceed 20 parts per billion.

Mineral supplements also may be supplied towildlife in several ways, however, this practice must bea part of an overall habitat management plan thataddresses all animal groups and considers the habitat’scarrying capacity.

Managing tame pasture, old fields and crop-lands can increase plant diversity, provide supplemen-tal food and forage and gradually help convert the landto native vegetation. Recommended practices mayinclude:• overseeding or planting cool season and/or warm

season legumes (for example, clovers, vetches andpeas) and/or small grains in pastures or rangeland;

• using plants and planting methods appropriate tothe county;

• shallow tillage (discing) that encourages habitatdiversity, the production of native grasses andforbs or increases bare ground feeding habitat forselected species; and

• no till or minimum till agricultural practices thatleave waste grain and stubble on the soil surfaceuntil the next planting season—which provide sup-plemental food or cover, control erosion andimprove soil tilth.Legumes should be planted annually until all pas-

tures are shifted to native vegetation.

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Providing SupplementalShelter

This term means actively creating or maintainingvegetation or artificial structures that provide shelterfrom the weather, nesting and breeding sites or “escapecover” from enemies. The best shelter for wildlife canbe provided by a well managed habitat. Some practiceslisted below provide types of shelter that may beunavailable in the habitat:• installing nest boxes and bat boxes;• brush piles and slash retention;• managing fence lines;• managing hay meadow, pasture or cropland;• half-cutting trees and shrubs;• establishing woody plants and shrubs; and• developing natural cavities and snags.

Installing nest boxes and bat boxes in the propernumbers and locations to provide nests or dens forselected species when necessary should be consistentwith the habitat needs of the target species.

Brush piles and slash retention can provide addi-tional wildlife cover and protection in habitats whereinadequate natural cover limits the growth of a select-ed species. Planned placement of brush piles and slashretention—leaving dead brush on the ground where itwas cut or uprooted—also can protect seedlings ofdesirable plant species. In addition, stacking posts orlimbs in tepees can provide cover for small game andother wildlife in open areas.

Fence line management, which maintains orallows trees, shrubs, forbs and grasses to grow aroundfence lines, can provide both food and cover. This prac-tice should only be used where cover is insufficient inthe habitat, i.e. cropland or tame pasture.

Hay meadow, pasture or cropland managementcan be useful tools in wildlife management. Ownersshould postpone mowing/swathing hay fields untilafter the peak of the nesting/young-rearing period oflocal ground-nesting birds and mammals.

Owners also should mow or shred one-third ofopen areas per year, preferably in strips or mosaictypes of patterns, to create “edge” and structural diver-sity. Weeds are an important source of food for many

wildlife species, and owners should, therefore, mini-mize weed control practices.

Owners should use no till/minimum till agricultur-al practices to leave waste grain and stubble on the soilsurface until the next planting season to provide sup-plemental food or cover for wildlife, control erosionand improve soil tilth.

Providing shelter also can include roadside right-of-way management for ground-nesting birds, estab-lishing perennial vegetation on circle irrigation cor-ners, terraces, fencerows and field borders, establish-ing multi-row shelterbelts or renovating old shelter-belts, and protecting and managing old homesites,farmsteads and Conservation Reserve Program cover.

Half-cutting trees and shrubs—partially cuttingbranches of a live tree or shrub to encourage horizon-tal cover near the ground—provides supplementalcover in habitats where cover is lacking for a targetedwildlife species (See the Texas Parks and WildlifeDepartment’s Bulletin 48).

Woody plant/shrub establishment—plantingnative seedlings to establish shrub thickets, shelterbeltsor wind rowswind rows—should be organized by fourrows of 120 feet for a 1/4 mile.

Natural cavity/snag development involvesretaining and/or creating snags for cavity-dwellingspecies. Undesirable trees can be girdled or treatedwith herbicide and left standing. Large living treesshould be protected and girdling should be minimalwhere trees are insufficient.

Census Counts

Census counts are periodic surveys and inventoriesto determine the number, composition or other relevantinformation about a wildlife population to measure ifthe current wildlife management practices are servingthe targeted species. Such surveys also help evaluatethe management plan’s goals and practices. Specifical-ly, this activity estimates species numbers, annual pop-ulation trends, density or age structure using acceptedsurvey techniques. Annual results should be recordedas evidence of completing this practice. The survey

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techniques and intensity listed below should be appro-priate to the species counted:• spotlight counting;• aerial counts;• daylight wildlife composition counts;• harvest data collection and record keeping;• browse utilization surveys;• census and monitoring endangered, threatened or

protected wildlife; and• census and monitoring of nongame wildlife

species.Spotlight counting animals at night along a pre-

determined route using a spotlight should followaccepted methodology, with a minimum of threecounts conducted annually.

Aerial counts using a fixed-wing aircraft or heli-copter to count animals also should follow acceptedmethodology for the region and be performed by atrained individual.

Daylight wildlife composition counts are drivingcounts used to census wildlife in daylight hours. Annu-al population trends on dove, quail, turkey and deer, aswell as sex/age structure on deer, should be determinedby sightings along a standardized transect of a mini-mum of five miles at least three times during a season.

Harvest data collection/record keeping meanstracking annual production of wildlife. Age, weightand antler development from harvested deer, and theage and sex information from game birds and water-fowl should be obtained annually.

Browse utilization surveys annually examine deerbrowse plant species for evidence of deer use on eachmajor vegetative site on the property. The surveysshould be conducted in a way that can be repeated.

Census and monitoring of endangered, threat-ened or protected wildlife through periodic countscan improve management and increase knowledge ofthe local, regional or state status of the species.

Census and monitoring of nongame wildlifespecies also can improve management or increaseknowledge of the local, regional or state status of thespecies. These practices can include developing check-lists of wildlife diversity on the property and should bea part of a comprehensive wildlife management plan.

For More Information

The Texas Parks and Wildlife Department can pro-vide more information on any of the activities or prac-tices listed above. They also have detailed informationon appropriate practices for each ecological region ofTexas. Contact your local Texas Parks and WildlifeDepartment office or the state headquarters in Austin at1-800-792-1112 or 512/389-4800.

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Texas Comptroller of Public AccountsPublication #96-354—July 2002

For additional copies, write:

Texas Comptroller of Public AccountsProperty Tax Division

P.O. Box 13528Austin, Texas 78711-3528