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AN ACT
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relating to the farm and ranch survey conducted by the comptroller |
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for purposes of estimating the productivity value of qualified |
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open-space land as part of the study of school district taxable |
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values. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter M, Chapter 403, Government Code, is |
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amended by adding Section 403.3022 to read as follows: |
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Sec. 403.3022. FARM AND RANCH SURVEY. (a) The comptroller |
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shall conduct an annual farm and ranch survey for purposes of |
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estimating the productivity value of qualified open-space land as |
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part of a study under Section 403.302. |
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(b) The comptroller shall prepare and issue an |
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instructional guide that provides information to assist |
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individuals in completing the farm and ranch survey. The |
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instructional guide must include: |
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(1) definitions of words related to property appraisal |
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in the survey; |
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(2) instructions and examples regarding how to answer |
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the questions in the survey; |
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(3) answers to frequently asked questions; and |
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(4) any other information the comptroller determines |
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is necessary to assist individuals in completing the survey. |
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(c) At least once each year, the comptroller shall conduct |
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an online or in-person informational session that is open to the |
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public regarding how to complete the farm and ranch survey. The |
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comptroller shall post a recording of the informational session on |
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the comptroller's Internet website. |
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(d) At least once each year, the comptroller shall solicit |
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comments from the public and the property tax administration |
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advisory board for the purposes of: |
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(1) determining the ease and understandability of the |
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farm and ranch survey; and |
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(2) ensuring that the questions in the survey are |
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designed to generate reliable answers. |
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(e) The chief appraiser of each appraisal district shall |
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distribute the farm and ranch survey instructional guide to the |
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members of the agricultural advisory board for the appraisal |
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district appointed under Section 6.12, Tax Code, and shall provide |
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information to the board regarding how to access the informational |
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session provided under Subsection (c) of this section. The chief |
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appraiser may distribute the instructional guide electronically |
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under this subsection. |
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(f) The comptroller shall distribute the farm and ranch |
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survey instructional guide to individuals who receive the farm and |
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ranch survey from the comptroller and shall provide information to |
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those individuals regarding how to access the informational session |
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provided under Subsection (c). The comptroller may distribute the |
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instructional guide electronically under this subsection. |
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(g) The definitions of words related to property appraisal |
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included in the instructional guide are for informational purposes |
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only and do not apply to this code or the Tax Code. |
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SECTION 2. Not later than January 1, 2022, the comptroller |
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shall prepare and issue the instructional guide required by Section |
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403.3022, Government Code, as added by this Act. |
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SECTION 3. This Act takes effect September 1, 2021. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1245 passed the Senate on |
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April 20, 2021, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1245 passed the House on |
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May 20, 2021, by the following vote: Yeas 141, Nays 2, one |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |