Bill Text: TX SB1245 | 2021-2022 | 87th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the farm and ranch survey conducted by the comptroller for purposes of estimating the productivity value of qualified open-space land as part of the study of school district taxable values.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2021-06-07 - Effective on 9/1/21 [SB1245 Detail]
Download: Texas-2021-SB1245-Introduced.html
Bill Title: Relating to the farm and ranch survey conducted by the comptroller for purposes of estimating the productivity value of qualified open-space land as part of the study of school district taxable values.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2021-06-07 - Effective on 9/1/21 [SB1245 Detail]
Download: Texas-2021-SB1245-Introduced.html
87R10794 LHC-D | ||
By: Perry | S.B. No. 1245 |
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relating to the farm and ranch survey conducted by the comptroller | ||
for purposes of estimating the productivity value of qualified | ||
open-space land as part of the study of school district taxable | ||
values. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by | ||
adding Section 23.61 to read as follows: | ||
Sec. 23.61. FARM AND RANCH SURVEY. (a) The comptroller | ||
shall conduct an annual farm and ranch survey for purposes of | ||
estimating the productivity value of qualified open-space land as | ||
part of the study of school district taxable values required by | ||
Section 403.302, Government Code. | ||
(b) The comptroller shall prepare and issue a manual that | ||
provides information to assist property owners in completing the | ||
farm and ranch survey. The manual must include: | ||
(1) definitions of words related to property appraisal | ||
in the survey; | ||
(2) instructions and examples regarding how to answer | ||
the questions in the survey; | ||
(3) answers to frequently asked questions; and | ||
(4) any other information the comptroller determines | ||
is necessary to assist property owners in completing the survey. | ||
(c) At least once each year, the comptroller shall conduct | ||
an online or in-person training that is open to the public regarding | ||
how to complete the farm and ranch survey. The comptroller shall | ||
post a recording of the training on the comptroller's Internet | ||
website. | ||
(d) At least once each year, the comptroller shall solicit | ||
comments from the public and the property tax administration | ||
advisory board for the purposes of: | ||
(1) determining the ease and understandability of the | ||
farm and ranch survey; and | ||
(2) ensuring that the questions in the survey are | ||
designed to generate reliable answers. | ||
(e) The chief appraiser of each appraisal district shall | ||
distribute the farm and ranch survey manual to the agricultural | ||
advisory board for the appraisal district appointed under Section | ||
6.12 and shall provide information to the board regarding how to | ||
access the training provided under Subsection (c). The chief | ||
appraiser may distribute the manual electronically under this | ||
subsection. | ||
SECTION 2. Not later than January 1, 2022, the comptroller | ||
shall prepare and issue the manual required by Section 23.61, Tax | ||
Code, as added by this Act. | ||
SECTION 3. This Act takes effect September 1, 2021. |