Bill Text: TX HB287 | 2021 | 87th Legislature 1st Special Session | Introduced

Texas House Bill 287 (Prior Session Legislation)

Introduced

Bill Title: Relating to a study by Texas A&M University of the appraisal of agricultural land for ad valorem tax purposes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2021-07-16 - Filed [HB287 Detail]

Download: Texas-2021-HB287-Introduced.html

	87S10261 DRS-D

	By: Rogers	H.B. No. 287



	A BILL TO BE ENTITLED
	AN ACT
	relating to a study by Texas A&M University of the appraisal of
	agricultural land for ad valorem tax purposes.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. STUDY ON TAX APPRAISAL OF AGRICULTURAL LAND. (a)
	The president of Texas A&M University shall designate a department
	or entity at the university to conduct a study of the methods and
	procedures for appraising agricultural land for ad valorem tax
	purposes.
	(b) The study must consider the feasibility and effect of:
	(1) authorizing the comptroller of public accounts to
	accept actual agricultural production data, including data
	regarding expenses and income from production of crops and
	livestock, from an appraisal district in developing rules for the
	appraisal of agricultural land for ad valorem tax purposes;
	(2) determining net to land value by averaging the
	annual net income that a class of land would likely generate over a
	10-year period;
	(3) requiring all of the production expenses incurred
	by a property owner and a tenant, regardless of whether the expenses
	are shared expenses between the property owner and the tenant, to be
	considered when appraising agricultural land;
	(4) requiring a person appraising agricultural land
	for taxation to have knowledge and experience in agricultural land
	valuation; and
	(5) requiring each appraisal review board to have
	equal membership from rural and non-rural areas.
	SECTION 2. REPORT. Not later than January 1, 2023, Texas
	A&M University shall submit a report on the results of the study to
	the lieutenant governor, the speaker of the house of
	representatives, and each standing committee of the legislature
	with jurisdiction over agricultural matters.
	SECTION 3. EXPIRATION. This Act expires September 1, 2023.
	SECTION 4. 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 on the 91st day after the
	last day of the legislative session.