By: Murr H.B. No. 4527
A BILL TO BE ENTITLED
AN ACT
relating to an interim study of the appraisal of land used for
wildlife management 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 LAND
USED FOR WILDLIFE MANAGEMENT. (a) A joint interim committee is
created to study, review, and report to the legislature on the
methods and procedures for appraising land used for wildlife
management 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 Water,
Agriculture, and Rural Affairs Committee.
(c) The chair of the House Ways and Means Committee and the
chair of the Senate Water, Agriculture, and Rural Affairs Committee
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 by this Act shall
study:
(1) the methods and procedures for appraising land
used for wildlife management 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 land used for wildlife management;
(3) whether the manual relating to the appraisal of
land used for wildlife management published by the comptroller of
public accounts should be updated;
(4) whether additional training on appraising of land
used for wildlife management 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 land used for
wildlife management;
(6) whether the statewide formulas used for appraising
land used for wildlife management should be updated to produce more
accurate appraisals;
(7) whether owners of land used for wildlife
management should be required to complete a survey on their land
management and wildlife management practices; and
(8) how to best clarify the appraisal protest process
for property owners of land used for wildlife management, including
the role and duties of appraisal review boards.
SECTION 3. FINDINGS AND RECOMMENDATIONS. Not later than
December 22, 2024, 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, 2025.
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, 2023.