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AN ACT
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relating to the appraisal for ad valorem tax purposes of real |
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property that includes certain improvements used for the |
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noncommercial production of food for personal consumption. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.014, Tax Code, is amended to read as |
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follows: |
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Sec. 23.014. EXCLUSION OF PROPERTY AS REAL PROPERTY. |
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Except as provided by Section 23.24(b), in determining the market |
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value of real property, the chief appraiser shall analyze the |
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effect on that value of, and exclude from that value the value of, |
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any: |
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(1) tangible personal property, including trade |
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fixtures; |
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(2) intangible personal property; [or] |
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(3) chicken coops or rabbit pens used for the |
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noncommercial production of food for personal consumption; or |
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(4) other property that is not subject to appraisal as |
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real property. |
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SECTION 2. This Act applies only to the appraisal of |
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property for a tax year beginning on or after the effective date of |
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this Act. |
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SECTION 3. This Act takes effect January 1, 2022. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2535 was passed by the House on May 6, |
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2021, by the following vote: Yeas 141, Nays 1, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2535 was passed by the Senate on May |
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27, 2021, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |