Amend CSSB 2 (house committee report) as follows:
(1) On page 117, line 17, strike "and 23.01," and substitute "23.01, and 23.014,".
(2) Add the following appropriately numbered SECTION to the bill and renumber the SECTIONS of the bill accordingly:
SECTION ____. Section 23.014, Tax Code, is amended to read as follows:
Sec. 23.014. EXCLUSION OF PROPERTY AS REAL PROPERTY. Except as provided by Section 23.24(b), in determining the market value of real property, the chief appraiser shall analyze the effect on that value of, and exclude from that value the value of, any:
(1) tangible personal property, including trade fixtures;
(2) intangible personal property; [or]
(3) chicken coop or rabbit pen used for the noncommercial production of food for personal consumption; or
(4) other property that is not subject to appraisal as real property.