Texas 2023 - 88th Regular

Texas House Bill HB4527

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to an interim study of the appraisal of land used for wildlife management for ad valorem tax purposes.

Impact

If enacted, HB4527 could lead to significant changes in how wildlife management land is assessed for tax purposes. The committee formed under this bill will explore various avenues, including potential updates to the appraisal manual published by the comptroller of public accounts, and consider the implementation of additional training for appraisers. The intention is to establish a fair and accurate tax evaluation framework that acknowledges the value of wildlife management activities, which may currently be undervalued compared to agricultural practices.

Summary

House Bill 4527 proposes the establishment of a joint interim committee to study the processes involved in the appraisal of land designated for wildlife management for ad valorem tax purposes. The bill aims to address concerns about existing appraisal methods and evaluate whether they reflect the unique conditions of wildlife management as opposed to traditional agricultural use. By gathering insights and analysis, the bill seeks to inform potential legislative changes that might benefit landowners engaged in wildlife management.

Sentiment

The sentiment surrounding the bill appears to be largely supportive within the landowner community, particularly among those seeking to leverage wildlife management methods on their properties. Advocates, like retired landowner Ross Hardwick, express optimism that the proposed studies will facilitate beneficial tax treatment options specifically catered to wildlife management, thereby allowing landowners more flexible valuation methods. However, there may be skepticism about the outcomes of the study and whether they will result in meaningful legislative change.

Contention

Notable points of contention may arise around how existing agricultural tax valuations are intertwined with wildlife management properties. As the committee reviews appraisals, the debate might center on whether current practices unfairly favor agricultural use over wildlife management. Additionally, discussions could emerge regarding the potential implications of any new valuations on local tax revenues and landowner responsibilities in terms of reporting and managing wildlife practices.

Companion Bills

No companion bills found.

Previously Filed As

TX HB4099

Relating to an interim study of the appraisal of agricultural land for ad valorem tax purposes.

TX HB267

Relating to an interim study of the appraisal of agricultural land for ad valorem tax purposes.

TX SB801

Relating to the appraisal for ad valorem tax purposes of land used for wildlife management.

TX HB287

Relating to a study by Texas A&M University of the appraisal of agricultural land for ad valorem tax purposes.

TX HB4004

Relating to a study by Texas A&M University of the appraisal of agricultural land for ad valorem tax purposes.

TX HB97

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

TX SB1581

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

TX HB2922

Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for wildlife management.

TX HB1932

Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for wildlife management.

TX HB643

Relating to the eligibility of land for appraisal for ad valorem tax purposes as qualified open-space land on the basis of its use for wildlife management.

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