87R10794 LHC-D
 
  By: Perry S.B. No. 1245
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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.