Bill

SB 594

85(R) - 2017
Senate Finance
Read Bill & Check Bill Status
Senate Finance
Agriculture
Taxation

Vote Recommendation

Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral

Author(s)

Brandon Creighton

Bill Caption

Relating to the procedure for the approval of rules adopted by the comptroller relating to the appraisal of qualified open-space land and qualified timber land for ad valorem tax purposes.

Fiscal Notes

From the Legislative Budget Board: No fiscal implication to the State is anticipated.

Bill Analysis

SB 594 would amend the Tax Code to require that rules developed regarding the appraisal of open-space land to be approved by the comptroller with the review and counsel of the Department of Agriculture before being implemented. Also, rules developed regarding the appraisal of qualified timber land would require approval from the comptroller with review and counsel of the Texas A&M Forest Service before being implemented.

Vote Recommendation Notes

This is a procedural bill that updates the rule adoption process for appraisal of open-space and qualified timber land which does not appear to have a connection to our liberty principles, therefore we remain neutral.