LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 85TH LEGISLATIVE REGULAR SESSION April 3, 2017 TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB1299 by Springer (Relating to the procedure for the approval of rules adopted by the comptroller relating to the appraisal of qualified open-space land and qualified timber land for ad valorem tax purposes.), As Introduced No fiscal implication to the State is anticipated. The bill would amend Chapter 23 of the Tax Code, related to the requirements for approving rulesregarding the manual for appraisal of qualified open space land and timber productivity and rulesregarding procedures to verify that land meets the conditions for such appraisal. The bill wouldremove the requirement that rules be approved by a majority vote of a committee comprised of thefollowing officials or their designees: the Governor, the Comptroller, the Attorney General, theAgriculture Commissioner, and the Commissioner of the General Land Office. The bill wouldrequire the rules be approved by the Comptroller with the review and counsel of the Departmentof Agriculture and the Texas A&M Forest Service. The Comptroller of Public Accounts reportsthis would not have a fiscal impact to the state. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts, 551 Department of Agriculture, 576 Texas A&M Forest Service LBB Staff: UP, KK, JJ, BRi, SJS, PM
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 85TH LEGISLATIVE REGULAR SESSION
April 3, 2017
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB1299 by Springer (Relating to the procedure for the approval of rules adopted by the comptroller relating to the appraisal of qualified open-space land and qualified timber land for ad valorem tax purposes.), As Introduced
TO: Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB1299 by Springer (Relating to the procedure for the approval of rules adopted by the comptroller relating to the appraisal of qualified open-space land and qualified timber land for ad valorem tax purposes.), As Introduced
Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
Honorable Dennis Bonnen, Chair, House Committee on Ways & Means
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB1299 by Springer (Relating to the procedure for the approval of rules adopted by the comptroller relating to the appraisal of qualified open-space land and qualified timber land for ad valorem tax purposes.), As Introduced
HB1299 by Springer (Relating to the procedure for the approval of rules adopted by the comptroller relating to the appraisal of qualified open-space land and qualified timber land for ad valorem tax purposes.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would amend Chapter 23 of the Tax Code, related to the requirements for approving rulesregarding the manual for appraisal of qualified open space land and timber productivity and rulesregarding procedures to verify that land meets the conditions for such appraisal. The bill wouldremove the requirement that rules be approved by a majority vote of a committee comprised of thefollowing officials or their designees: the Governor, the Comptroller, the Attorney General, theAgriculture Commissioner, and the Commissioner of the General Land Office. The bill wouldrequire the rules be approved by the Comptroller with the review and counsel of the Departmentof Agriculture and the Texas A&M Forest Service. The Comptroller of Public Accounts reportsthis would not have a fiscal impact to the state.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts, 551 Department of Agriculture, 576 Texas A&M Forest Service
304 Comptroller of Public Accounts, 551 Department of Agriculture, 576 Texas A&M Forest Service
LBB Staff: UP, KK, JJ, BRi, SJS, PM
UP, KK, JJ, BRi, SJS, PM