Texas 2023 - 88th Regular

Texas House Bill HB4527 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	By: Murr H.B. No. 4527
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4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to an interim study of the appraisal of land used for
7	7	wildlife management for ad valorem tax purposes.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. JOINT INTERIM COMMITTEE ON TAX APPRAISAL OF LAND
10	10	USED FOR WILDLIFE MANAGEMENT. (a) A joint interim committee is
11	11	created to study, review, and report to the legislature on the
12	12	methods and procedures for appraising land used for wildlife
13	13	management for ad valorem tax purposes.
14	14	(b) The joint interim committee is composed of the members
15	15	of the House Ways and Means Committee and the Senate Water,
16	16	Agriculture, and Rural Affairs Committee.
17	17	(c) The chair of the House Ways and Means Committee and the
18	18	chair of the Senate Water, Agriculture, and Rural Affairs Committee
19	19	shall serve as co-chairs of the joint interim committee.
20	20	(d) The joint interim committee shall convene at the joint
21	21	call of the co-chairs.
22	22	(e) The joint interim committee has all other powers and
23	23	duties provided to a special or select committee by the rules of the
24	24	senate and house of representatives, by Subchapter B, Chapter 301,
25	25	Government Code, and by policies of the senate and house committees
26	26	on administration.
27	27	SECTION 2. STUDY. The committee created by this Act shall
28	28	study:
29	29	(1) the methods and procedures for appraising land
30	30	used for wildlife management for ad valorem taxation under the laws
31	31	of this state;
32	32	(2) the role of the comptroller of public accounts in
33	33	providing guidance to appraisal districts regarding the tax
34	34	appraisal of land used for wildlife management;
35	35	(3) whether the manual relating to the appraisal of
36	36	land used for wildlife management published by the comptroller of
37	37	public accounts should be updated;
38	38	(4) whether additional training on appraising of land
39	39	used for wildlife management for taxation should be provided to
40	40	each chief appraiser of an appraisal district;
41	41	(5) whether the legislature should enact laws to
42	42	provide additional special valuation, exemption, or other
43	43	beneficial ad valorem tax treatment for the owners of land used for
44	44	wildlife management;
45	45	(6) whether the statewide formulas used for appraising
46	46	land used for wildlife management should be updated to produce more
47	47	accurate appraisals;
48	48	(7) whether owners of land used for wildlife
49	49	management should be required to complete a survey on their land
50	50	management and wildlife management practices; and
51	51	(8) how to best clarify the appraisal protest process
52	52	for property owners of land used for wildlife management, including
53	53	the role and duties of appraisal review boards.
54	54	SECTION 3. FINDINGS AND RECOMMENDATIONS. Not later than
55	55	December 22, 2024, the committee created by this Act shall report
56	56	the committee's findings and recommendations to the lieutenant
57	57	governor, the speaker of the house of representatives, and the
58	58	governor.
59	59	SECTION 4. EXPIRATION. This Act expires September 1, 2025.
60	60	SECTION 5. EFFECTIVE DATE. This Act takes effect
61	61	immediately if it receives a vote of two-thirds of all the members
62	62	elected to each house, as provided by Section 39, Article III, Texas
63	63	Constitution. If this Act does not receive the vote necessary for
64	64	immediate effect, this Act takes effect September 1, 2023.