Texas 2023 - 88th Regular

Texas House Bill HB267 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88R1461 LHC-F
2	2	By: Murr H.B. No. 267
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to an interim study of the appraisal of agricultural land
8	8	for ad valorem tax purposes.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. JOINT INTERIM COMMITTEE ON TAX APPRAISAL OF
11	11	AGRICULTURAL LAND. (a) A joint interim committee is created to
12	12	study, review, and report to the legislature on the methods and
13	13	procedures for appraising agricultural land for ad valorem tax
14	14	purposes.
15	15	(b) The joint interim committee is composed of the members
16	16	of the House Ways and Means Committee and the Senate Water,
17	17	Agriculture, and Rural Affairs Committee.
18	18	(c) The chair of the House Ways and Means Committee and the
19	19	chair of the Senate Water, Agriculture, and Rural Affairs Committee
20	20	shall serve as co-chairs of the joint interim committee.
21	21	(d) The joint interim committee shall convene at the joint
22	22	call of the co-chairs.
23	23	(e) The joint interim committee has all other powers and
24	24	duties provided to a special or select committee by the rules of the
25	25	senate and house of representatives, by Subchapter B, Chapter 301,
26	26	Government Code, and by policies of the senate and house committees
27	27	on administration.
28	28	SECTION 2. STUDY. The committee created by this Act shall
29	29	study:
30	30	(1) the methods and procedures for appraising
31	31	agricultural land for ad valorem taxation under the laws of this
32	32	state;
33	33	(2) the role of the comptroller of public accounts in
34	34	providing guidance to appraisal districts regarding the tax
35	35	appraisal of agricultural land;
36	36	(3) whether the manual relating to the appraisal of
37	37	agricultural land published by the comptroller of public accounts
38	38	should be updated;
39	39	(4) whether additional training on appraising of
40	40	agricultural land for taxation should be provided to each chief
41	41	appraiser of an appraisal district;
42	42	(5) whether the legislature should enact laws to
43	43	provide additional special valuation, exemption, or other
44	44	beneficial ad valorem tax treatment for the owners of agricultural
45	45	land;
46	46	(6) whether the statewide formulas used for appraising
47	47	agricultural land should be updated to produce more accurate
48	48	appraisals;
49	49	(7) whether owners of agricultural land should be
50	50	required to complete the comptroller of public accounts' Texas Farm
51	51	and Ranch Survey; and
52	52	(8) how to best clarify the appraisal protest process
53	53	for property owners of agricultural land, including the role and
54	54	duties of appraisal review boards.
55	55	SECTION 3. FINDINGS AND RECOMMENDATIONS. Not later than
56	56	December 22, 2024, the committee created by this Act shall report
57	57	the committee's findings and recommendations to the lieutenant
58	58	governor, the speaker of the house of representatives, and the
59	59	governor.
60	60	SECTION 4. EXPIRATION. This Act expires September 1, 2025.
61	61	SECTION 5. EFFECTIVE DATE. This Act takes effect
62	62	immediately if it receives a vote of two-thirds of all the members
63	63	elected to each house, as provided by Section 39, Article III, Texas
64	64	Constitution. If this Act does not receive the vote necessary for
65	65	immediate effect, this Act takes effect September 1, 2023.