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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 land used for |
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wildlife management 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 LAND |
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USED FOR WILDLIFE MANAGEMENT. (a) A joint interim committee is |
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created to study, review, and report to the legislature on the |
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methods and procedures for appraising land used for wildlife |
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management for ad valorem tax 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 land |
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used for wildlife management for ad valorem taxation under the laws |
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of this 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 land used for wildlife management; |
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(3) whether the manual relating to the appraisal of |
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land used for wildlife management published by the comptroller of |
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public accounts should be updated; |
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(4) whether additional training on appraising of land |
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used for wildlife management for taxation should be provided to |
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each chief 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 land used for |
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wildlife management; |
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(6) whether the statewide formulas used for appraising |
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land used for wildlife management should be updated to produce more |
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accurate appraisals; |
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(7) whether owners of land used for wildlife |
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management should be required to complete a survey on their land |
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management and wildlife management practices; and |
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(8) how to best clarify the appraisal protest process |
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for property owners of land used for wildlife management, including |
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the role and 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. |