By: Murr H.B. No. 4099
A BILL TO BE ENTITLED
AN ACT
relating to an interim study of the appraisal of agricultural land
for ad valorem tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. JOINT INTERIM COMMITTEE ON TAX APPRAISAL OF
AGRICULTURAL LAND. (a) A joint interim committee is created to
study, review, and report to the legislature on the methods and
procedures for appraising agricultural land for ad valorem tax
purposes.
(b) The joint interim committee is composed of the members
of the House Ways and Means Committee and the Senate Committee on
Water, Agriculture & Rural Affairs.
(c) The chair of the House Ways and Means Committee and the
chair of the Senate Committee on Water, Agriculture & Rural Affairs
shall serve as co-chairs of the joint interim committee.
(d) The joint interim committee shall convene at the joint
call of the co-chairs.
(e) The joint interim committee has all other powers and
duties provided to a special or select committee by the rules of the
senate and house of representatives, by Subchapter B, Chapter 301,
Government Code, and by policies of the senate and house committees
on administration.
SECTION 2. STUDY. The committee created under Section 1 of
this Act shall study:
(1) the methods and procedures for appraising
agricultural land for ad valorem taxation under the laws of this
state;
(2) the role of the comptroller of public accounts in
providing guidance to appraisal districts regarding the tax
appraisal of agricultural land;
(3) whether the manual relating to the appraisal of
agricultural land published by the comptroller of public accounts
should be updated;
(4) whether additional training on appraising of
agricultural land for taxation should be provided to each chief
appraiser of an appraisal district;
(5) whether the legislature should enact laws to
provide additional special valuation, exemption, or other
beneficial ad valorem tax treatment for the owners of agricultural
land;
(6) whether the statewide formulas used for appraising
agricultural land should be updated to produce more accurate
appraisals;
(7) whether owners of agricultural land should be
required to complete the comptroller of public accounts' Texas Farm
and Ranch Survey; and
(8) how to best clarify the appraisal protest process
for property owners of agricultural land, including the role and
duties of appraisal review boards.
SECTION 3. FINDINGS AND RECOMMENDATIONS. Not later than
December 22, 2022, the committee created by this Act shall report
the committee's findings and recommendations to the lieutenant
governor, the speaker of the house of representatives, and the
governor.
SECTION 4. EXPIRATION. This Act expires September 1, 2023.
SECTION 5. EFFECTIVE DATE. This Act takes effect
immediately if it receives a vote of two-thirds of all the members
elected to each house, as provided by Section 39, Article III, Texas
Constitution. If this Act does not receive the vote necessary for
immediate effect, this Act takes effect September 1, 2021.