By: Murr H.B. No. 4527
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an interim study of the appraisal of land used for
  wildlife management 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 LAND
  USED FOR WILDLIFE MANAGEMENT. (a) A joint interim committee is
  created to study, review, and report to the legislature on the
  methods and procedures for appraising land used for wildlife
  management 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 Water,
  Agriculture, and Rural Affairs Committee.
         (c)  The chair of the House Ways and Means Committee and the
  chair of the Senate Water, Agriculture, and Rural Affairs Committee
  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 by this Act shall
  study:
               (1)  the methods and procedures for appraising land
  used for wildlife management 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 land used for wildlife management;
               (3)  whether the manual relating to the appraisal of
  land used for wildlife management published by the comptroller of
  public accounts should be updated;
               (4)  whether additional training on appraising of land
  used for wildlife management 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 land used for
  wildlife management;
               (6)  whether the statewide formulas used for appraising
  land used for wildlife management should be updated to produce more
  accurate appraisals;
               (7)  whether owners of land used for wildlife
  management should be required to complete a survey on their land
  management and wildlife management practices; and
               (8)  how to best clarify the appraisal protest process
  for property owners of land used for wildlife management, including
  the role and duties of appraisal review boards.
         SECTION 3.  FINDINGS AND RECOMMENDATIONS. Not later than
  December 22, 2024, 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, 2025.
         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, 2023.