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
  
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*  No significant fiscal implication to the State is anticipated.        *
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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