87R19552 RDS-D
 
  By: Sanford, Burrows H.B. No. 2535
 
  Substitute the following for H.B. No. 2535:
 
  By:  Shine C.S.H.B. No. 2535
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the appraisal for ad valorem tax purposes of real
  property that includes certain improvements used for the
  noncommercial production of food for personal consumption.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  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 coops or rabbit pens used for the
  noncommercial production of food for personal consumption; or
               (4)  other property that is not subject to appraisal as
  real property.
         SECTION 2.  This Act applies only to the appraisal of
  property for a tax year beginning on or after the effective date of
  this Act.
         SECTION 3.  This Act takes effect January 1, 2022.