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 M, Chapter 403, Government Code, is
amended by adding Section 403.3022 to read as follows:
Sec. 403.3022. 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 a study under Section 403.302.
(b) The comptroller shall prepare and issue an
instructional guide that provides information to assist
individuals in completing the farm and ranch survey. The
instructional guide 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 individuals in completing the survey.
(c) At least once each year, the comptroller shall conduct
an online or in-person informational session that is open to the
public regarding how to complete the farm and ranch survey. The
comptroller shall post a recording of the informational session 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 instructional guide to the
members of the agricultural advisory board for the appraisal
district appointed under Section 6.12, Tax Code, and shall provide
information to the board regarding how to access the informational
session provided under Subsection (c) of this section. The chief
appraiser may distribute the instructional guide electronically
under this subsection.
(f) The comptroller shall distribute the farm and ranch
survey instructional guide to individuals who receive the farm and
ranch survey from the comptroller and shall provide information to
those individuals regarding how to access the informational session
provided under Subsection (c). The comptroller may distribute the
instructional guide electronically under this subsection.
(g) The definitions of words related to property appraisal
included in the instructional guide are for informational purposes
only and do not apply to this code or the Tax Code.
SECTION 2. Not later than January 1, 2022, the comptroller
shall prepare and issue the instructional guide required by Section
403.3022, Government Code, as added by this Act.
SECTION 3. This Act takes effect September 1, 2021.