LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 9, 2001
  
  
          TO:  Honorable Frank Madla, Chair, Senate Committee on
               Intergovernmental Relations
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB1272  by Bernsen (Relating to the designation of
               certain land that includes a greenhouse as agricultural
               land for ad valorem tax appraisal purposes.), As
               Introduced
  
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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 would
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, BR