87R10794 LHC-D
By: Perry S.B. No. 1245
A BILL TO BE ENTITLED
AN ACT
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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter D, Chapter 23, Tax Code, is amended by
adding Section 23.61 to read as follows:
Sec. 23.61. FARM AND RANCH SURVEY. (a) The comptroller
shall conduct an annual farm and ranch survey for purposes of
estimating the productivity value of qualified open-space land as
part of the study of school district taxable values required by
Section 403.302, Government Code.
(b) The comptroller shall prepare and issue a manual that
provides information to assist property owners in completing the
farm and ranch survey. The manual must include:
(1) definitions of words related to property appraisal
in the survey;
(2) instructions and examples regarding how to answer
the questions in the survey;
(3) answers to frequently asked questions; and
(4) any other information the comptroller determines
is necessary to assist property owners in completing the survey.
(c) At least once each year, the comptroller shall conduct
an online or in-person training that is open to the public regarding
how to complete the farm and ranch survey. The comptroller shall
post a recording of the training on the comptroller's Internet
website.
(d) At least once each year, the comptroller shall solicit
comments from the public and the property tax administration
advisory board for the purposes of:
(1) determining the ease and understandability of the
farm and ranch survey; and
(2) ensuring that the questions in the survey are
designed to generate reliable answers.
(e) The chief appraiser of each appraisal district shall
distribute the farm and ranch survey manual to the agricultural
advisory board for the appraisal district appointed under Section
6.12 and shall provide information to the board regarding how to
access the training provided under Subsection (c). The chief
appraiser may distribute the manual electronically under this
subsection.
SECTION 2. Not later than January 1, 2022, the comptroller
shall prepare and issue the manual required by Section 23.61, Tax
Code, as added by this Act.
SECTION 3. This Act takes effect September 1, 2021.