Texas 2023 - 88th Regular

Texas House Bill HB3745

Filed
3/7/23  
Out of House Committee
5/4/23  
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the procedure for maintaining the qualification of land for appraisal for ad valorem tax purposes as qualified open-space land.

Impact

This legislation is expected to have a significant impact on rural landowners by reducing the amount of paperwork they need to manage annually. It aligns with broader governmental efforts aimed at regulatory simplification and reducing red tape, which proponents argue will enable landowners to engage more effectively in wildlife management without the constant oversight of appraisal districts. The reduction of reporting also stands to save taxpayer resources by limiting the administrative demands on public agencies responsible for handling these reports.

Summary

House Bill 3745, introduced by Representative Goldman, aims to amend the tax code regarding the qualification of land for appraisal as open-space land for ad valorem tax purposes. The primary focus of this bill is to modify the reporting requirements for landowners who are engaged in agricultural wildlife management. Currently, these landowners are obliged to file annual reports with appraisal districts detailing the usage of their property. HB3745 seeks to reduce this frequency to once every five years, thereby easing what is perceived as bureaucratic burden.

Sentiment

The sentiment toward HB 3745 has been largely positive among supporters, particularly those from agricultural sectors and rural advocacy groups. They view the bill as a necessary step towards improving land management practices without the hindrance of excessive regulation. However, there are concerns from certain stakeholders regarding the implications of infrequent reporting, particularly in situations when landowners cease to use their property for wildlife management, as this may lead to misunderstandings about the land’s qualification status.

Contention

One notable point of contention involves the potential for property owners to misreport or neglect their management practices due to less frequent check-ins. Critics argue that while the bill aims to ease the burden on landowners, it might inadvertently allow for misuse of the land designation, affecting overall accountability in wildlife management practices. The balance between regulatory oversight and property owner autonomy will likely continue to be a key discussion point as the bill progresses through legislative processes.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 23. Appraisal Methods And Procedures
    • Section: 521
    • Section: 521
    • Section: 521

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.