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A BILL TO BE ENTITLED
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AN ACT
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relating to an interim study of the appraisal of agricultural land |
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for ad valorem tax purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. JOINT INTERIM COMMITTEE ON TAX APPRAISAL OF |
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AGRICULTURAL LAND. (a) A joint interim committee is created to |
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study, review, and report to the legislature on the methods and |
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procedures for appraising agricultural land for ad valorem tax |
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purposes. |
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(b) The joint interim committee is composed of the members |
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of the House Ways and Means Committee and the Senate Water, |
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Agriculture, and Rural Affairs Committee. |
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(c) The chair of the House Ways and Means Committee and the |
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chair of the Senate Water, Agriculture, and Rural Affairs Committee |
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shall serve as co-chairs of the joint interim committee. |
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(d) The joint interim committee shall convene at the joint |
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call of the co-chairs. |
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(e) The joint interim committee has all other powers and |
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duties provided to a special or select committee by the rules of the |
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senate and house of representatives, by Subchapter B, Chapter 301, |
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Government Code, and by policies of the senate and house committees |
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on administration. |
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SECTION 2. STUDY. The committee created by this Act shall |
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study: |
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(1) the methods and procedures for appraising |
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agricultural land for ad valorem taxation under the laws of this |
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state; |
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(2) the role of the comptroller of public accounts in |
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providing guidance to appraisal districts regarding the tax |
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appraisal of agricultural land; |
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(3) whether the manual relating to the appraisal of |
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agricultural land published by the comptroller of public accounts |
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should be updated; |
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(4) whether additional training on appraising of |
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agricultural land for taxation should be provided to each chief |
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appraiser of an appraisal district; |
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(5) whether the legislature should enact laws to |
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provide additional special valuation, exemption, or other |
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beneficial ad valorem tax treatment for the owners of agricultural |
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land; |
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(6) whether the statewide formulas used for appraising |
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agricultural land should be updated to produce more accurate |
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appraisals; |
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(7) whether owners of agricultural land should be |
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required to complete the comptroller of public accounts' Texas Farm |
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and Ranch Survey; and |
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(8) how to best clarify the appraisal protest process |
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for property owners of agricultural land, including the role and |
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duties of appraisal review boards. |
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SECTION 3. FINDINGS AND RECOMMENDATIONS. Not later than |
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December 22, 2024, the committee created by this Act shall report |
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the committee's findings and recommendations to the lieutenant |
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governor, the speaker of the house of representatives, and the |
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governor. |
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SECTION 4. EXPIRATION. This Act expires September 1, 2025. |
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SECTION 5. EFFECTIVE DATE. This Act takes effect |
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immediately if it receives a vote of two-thirds of all the members |
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elected to each house, as provided by Section 39, Article III, Texas |
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Constitution. If this Act does not receive the vote necessary for |
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immediate effect, this Act takes effect September 1, 2023. |