LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 77th Regular Session May 10, 2001 TO: Honorable Frank Madla, Chair, Senate Committee on Intergovernmental Relations FROM: John Keel, Director, Legislative Budget Board IN RE: HB2757 by Ritter (Relating to the designation of certain land that includes a greenhouse as agricultural land for ad valorem tax appraisal purposes.), Committee Report 2nd House, as amended ************************************************************************** * No significant fiscal implication to the State is anticipated. * ************************************************************************** The bill would amend Section 23.425 of the Tax Code to allow certain land on which a greenhouse is located to qualify for productivity appraisal as agricultural land. To qualify for the exemption, the property would have to be in a county with a population of 35,000 or below, and a greenhouse for growing florist items would have to be located on the land. The amount of property affected by this bill would probably be small, since the bill would cover only land qualified under Article VIII, Section 1-d of the Texas Constitution. Section 1-d is restrictive, as it applies only to land owned by families and individuals, and agriculture must be the owner's primary occupation and primary source of income. It is not anticipated that the provisions of this bill will result in any significant fiscal impact on the state or units of local government. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies: 304 Comptroller of Public Accounts LBB Staff: JK, DB, SD, BR