Bill Text: TX HB267 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to an interim study of the appraisal of agricultural land for ad valorem tax purposes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-04-12 - Left pending in committee [HB267 Detail]
Download: Texas-2023-HB267-Introduced.html
| 88R1461 LHC-F | ||
| By: Murr | H.B. No. 267 | |
|
|
||
|
|
||
| relating to an interim study of the appraisal of agricultural land | ||
| for ad valorem tax purposes. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. JOINT INTERIM COMMITTEE ON TAX APPRAISAL OF | ||
| AGRICULTURAL LAND. (a) A joint interim committee is created to | ||
| study, review, and report to the legislature on the methods and | ||
| procedures for appraising agricultural land for ad valorem tax | ||
| purposes. | ||
| (b) The joint interim committee is composed of the members | ||
| of the House Ways and Means Committee and the Senate Water, | ||
| Agriculture, and Rural Affairs Committee. | ||
| (c) The chair of the House Ways and Means Committee and the | ||
| chair of the Senate Water, Agriculture, and Rural Affairs Committee | ||
| shall serve as co-chairs of the joint interim committee. | ||
| (d) The joint interim committee shall convene at the joint | ||
| call of the co-chairs. | ||
| (e) The joint interim committee has all other powers and | ||
| duties provided to a special or select committee by the rules of the | ||
| senate and house of representatives, by Subchapter B, Chapter 301, | ||
| Government Code, and by policies of the senate and house committees | ||
| on administration. | ||
| SECTION 2. STUDY. The committee created by this Act shall | ||
| study: | ||
| (1) the methods and procedures for appraising | ||
| agricultural land for ad valorem taxation under the laws of this | ||
| state; | ||
| (2) the role of the comptroller of public accounts in | ||
| providing guidance to appraisal districts regarding the tax | ||
| appraisal of agricultural land; | ||
| (3) whether the manual relating to the appraisal of | ||
| agricultural land published by the comptroller of public accounts | ||
| should be updated; | ||
| (4) whether additional training on appraising of | ||
| agricultural land for taxation should be provided to each chief | ||
| appraiser of an appraisal district; | ||
| (5) whether the legislature should enact laws to | ||
| provide additional special valuation, exemption, or other | ||
| beneficial ad valorem tax treatment for the owners of agricultural | ||
| land; | ||
| (6) whether the statewide formulas used for appraising | ||
| agricultural land should be updated to produce more accurate | ||
| appraisals; | ||
| (7) whether owners of agricultural land should be | ||
| required to complete the comptroller of public accounts' Texas Farm | ||
| and Ranch Survey; and | ||
| (8) how to best clarify the appraisal protest process | ||
| for property owners of agricultural land, including the role and | ||
| duties of appraisal review boards. | ||
| SECTION 3. FINDINGS AND RECOMMENDATIONS. Not later than | ||
| December 22, 2024, the committee created by this Act shall report | ||
| the committee's findings and recommendations to the lieutenant | ||
| governor, the speaker of the house of representatives, and the | ||
| governor. | ||
| SECTION 4. EXPIRATION. This Act expires September 1, 2025. | ||
| SECTION 5. EFFECTIVE DATE. This Act takes effect | ||
| immediately if it receives a vote of two-thirds of all the members | ||
| elected to each house, as provided by Section 39, Article III, Texas | ||
| Constitution. If this Act does not receive the vote necessary for | ||
| immediate effect, this Act takes effect September 1, 2023. | ||
