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A BILL TO BE ENTITLED
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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 improvements used for the noncommercial |
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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) improvements used for the noncommercial |
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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, 2020. |