By: Murr H.B. No. 4099
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an interim study of the appraisal of agricultural land
  for ad valorem tax purposes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  JOINT INTERIM COMMITTEE ON TAX APPRAISAL OF
  AGRICULTURAL LAND. (a) A joint interim committee is created to
  study, review, and report to the legislature on the methods and
  procedures for appraising agricultural land for ad valorem tax
  purposes.
         (b)  The joint interim committee is composed of the members
  of the House Ways and Means Committee and the Senate Committee on
  Water, Agriculture & Rural Affairs.
         (c)  The chair of the House Ways and Means Committee and the
  chair of the Senate Committee on Water, Agriculture & Rural Affairs
  shall serve as co-chairs of the joint interim committee.
         (d)  The joint interim committee shall convene at the joint
  call of the co-chairs.
         (e)  The joint interim committee has all other powers and
  duties provided to a special or select committee by the rules of the
  senate and house of representatives, by Subchapter B, Chapter 301,
  Government Code, and by policies of the senate and house committees
  on administration.
         SECTION 2.  STUDY. The committee created under Section 1 of
  this Act shall study:
               (1)  the methods and procedures for appraising
  agricultural land for ad valorem taxation under the laws of this
  state;
               (2)  the role of the comptroller of public accounts in
  providing guidance to appraisal districts regarding the tax
  appraisal of agricultural land;
               (3)  whether the manual relating to the appraisal of
  agricultural land published by the comptroller of public accounts
  should be updated;
               (4)  whether additional training on appraising of
  agricultural land for taxation should be provided to each chief
  appraiser of an appraisal district;
               (5)  whether the legislature should enact laws to
  provide additional special valuation, exemption, or other
  beneficial ad valorem tax treatment for the owners of agricultural
  land;
               (6)  whether the statewide formulas used for appraising
  agricultural land should be updated to produce more accurate
  appraisals;
               (7)  whether owners of agricultural land should be
  required to complete the comptroller of public accounts' Texas Farm
  and Ranch Survey; and
               (8)  how to best clarify the appraisal protest process
  for property owners of agricultural land, including the role and
  duties of appraisal review boards.
         SECTION 3.  FINDINGS AND RECOMMENDATIONS. Not later than
  December 22, 2022, the committee created by this Act shall report
  the committee's findings and recommendations to the lieutenant
  governor, the speaker of the house of representatives, and the
  governor.
         SECTION 4.  EXPIRATION. This Act expires September 1, 2023.
         SECTION 5.  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 September 1, 2021.