Texas 2021 - 87th Regular

Texas Senate Bill SB1245

Caption

Relating to the farm and ranch survey conducted by the comptroller for purposes of estimating the productivity value of qualified open-space land as part of the study of school district taxable values.

Impact

The implementation of SB1245 is expected to streamline the process for property owners participating in the farm and ranch survey by providing necessary guidance and instructional resources. This will include a comprehensive guide and annual informational sessions designed to enhance public knowledge and participation. Furthermore, it aims to foster transparency in the valuation process of agricultural land, thereby impacting tax assessments that help school districts determine their taxable values more accurately.

Summary

SB1245 is focused on enhancing the farm and ranch survey conducted by the comptroller to better estimate the productivity value of qualified open-space land for tax evaluations in relation to school districts. The bill mandates the comptroller to conduct an annual survey, which aims to provide a clearer understanding of land values that qualify for open-space tax considerations. This initiative is significant as it aims to improve the accuracy and reliability of property appraisals related to agricultural lands.

Sentiment

The sentiment surrounding SB1245 appears largely positive, with significant support reflected in its voting history – the bill passed the Senate unanimously with 31 votes in favor and the House with a decisive 141 votes to 2. This suggests broad bipartisan agreement on the necessity of efficient property valuation processes in support of agricultural taxation, indicating shared concerns for the economic viability of farming and ranching within the state.

Contention

While the bill received overwhelming support, discussions around it may bring up concerns regarding how extensively it could regulate agricultural practices and property assessments. Potential opposition could arise from those who believe that stringent surveying protocols may inadvertently disadvantage smaller landholders or complicate the appraisal process. Nevertheless, these concerns did not seem to manifest as strong opposition during the legislative voting, pointing to a consensus on the bill's intent.

Companion Bills

No companion bills found.

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