Texas 2023 - 88th Regular

Texas Senate Bill SB289

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

Caption

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.

Impact

The impact of SB289 is primarily centered around the efficiency of the appraisal process for agricultural land. By mandating that the chief appraiser provide a clear and formalized method of communication regarding reapplications, the bill seeks to reduce misunderstandings about eligibility and procedural requirements. This change in law is expected to have a significant positive effect on landowners, helping them maintain benefits associated with agricultural land designation without unnecessary delays or complications. The legislation should also facilitate smoother interactions with appraisal district offices, promoting clarity and accountability.

Summary

Senate Bill 289 aims to streamline the reapplication process for landowners seeking appraisal of their land as agricultural or open-space land for ad valorem tax purposes. The bill proposes amendments to the Tax Code, specifically focusing on how the chief appraiser delivers the application form for land reclassification. According to the bill, the chief appraiser must send this application form via certified mail, ensuring that landowners receive necessary information about maintaining their agricultural designation. This legislation intends to help mitigate the potential confusion and administrative barriers that landowners may face during the reapplication period.

Sentiment

General sentiment surrounding SB289 appears to be supportive among stakeholders involved in agricultural land management. It is perceived as a necessary legislative measure to enhance the procedural aspects of land appraisal for tax purposes. During committee discussions, supporters highlighted the importance of assisting landowners in navigating the complexities of reclassification and expressed optimism about the bill's potential to simplify the process. However, as with any legislative proposal, there may be concerns regarding the implementation of the new procedures and the extent to which they effectively address the needs of all affected parties.

Contention

While SB289 seems to gather support primarily from landowners and agricultural advocates, potential contention may arise around its implementation and impact on appraisal district operations. Questions could be raised about the capacity of appraisal districts to handle the increased clarity and procedures mandated by the bill. Additionally, there may be discussions about the adequacy of the communication process established by the chief appraiser to ensure that all landowners are adequately informed of their responsibilities and the implications of the new law. Overall, the effectiveness of this legislation will heavily depend on its practical application and the responsiveness of local appraisal authorities.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 23. Appraisal Methods And Procedures
    • Section: 43
    • Section: 54

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.