Relating to the procedure for determining that certain land is no longer eligible for appraisal for ad valorem tax purposes as agricultural or open-space land.
Impact
If enacted, HB 1464 would fundamentally change how land eligibility is determined and could impact the required processes of appraisal districts across Texas. The legislation emphasizes ensuring that landowners, especially older individuals, have a clear understanding of their rights and the reasons behind the determination of their land's use. By requiring clear communications from the chief appraiser about possible changes in land use, the bill aims to prevent unexpected tax burdens for landowners who may not be aware that their land is under scrutiny.
Summary
House Bill 1464 aims to modify the procedures for determining when certain land is no longer eligible for appraisal as agricultural or open-space land under Texas law. The bill seeks to enhance the notification process for landowners, specifically those who are elderly (65 years and older), by mandating the chief appraiser to deliver notices regarding potential changes in land use before making determinations that could affect tax liability. This includes sending out forms that the landowners can use to verify their land's eligibility for continued agricultural appraisals.
Sentiment
The sentiment around HB 1464 appears generally positive among legislators, predominantly due to its focus on protecting vulnerable populations, such as elderly landowners. The bill received unanimous support during the voting process, indicating a bipartisan consensus for its provisions. Proponents argue that the increased transparency and fairness in the appraisal process is essential for sustaining agricultural activities and protecting the financial interests of elderly landowners.
Contention
Despite its favorable reception, there are concerns regarding the implementation and enforcement of these new notification procedures. Opponents may raise issues regarding the administrative burden this could create for appraisal districts and question whether the proposed changes might slow down the appraisal process or lead to confusion among landowners who are already facing challenges in managing their properties. Overall, while the bill is designed to clarify and improve landowner rights, the practicality of executing these changes within existing frameworks remains a point of discussion.
Relating to the procedure for delivery by a chief appraiser of a form for reapplying for the appraisal of land for ad valorem tax purposes as agricultural or open-space land.
Relating to methods for the recovery of system restoration costs incurred by electric utilities following hurricanes, tropical storms, ice or snow storms, floods, and other weather-related events and natural disasters.
Relating to methods for the recovery of system restoration costs incurred by electric utilities following hurricanes, tropical storms, ice or snow storms, floods, and other weather-related events and natural disasters.
Relating to the eligibility of certain land for appraisal for ad valorem tax purposes on the basis of its productivity value and the consequences for those purposes of a change of use or sale of the land.
Relating to the administration of the Texas Save and Match Program to assist qualifying beneficiaries under the state's prepaid tuition plans and college savings plans and to the treatment of a beneficiary's assets under prepaid tuition plans and college savings plans in determining eligibility for student financial assistance and other assistance programs.