| |
|
| |
|
|
By: Sanford, et al. (Senate Sponsor - Perry) |
H.B. No. 2535 |
|
|
(In the Senate - Received from the House May 10, 2021; |
|
|
May 11, 2021, read first time and referred to Committee on Local |
|
|
Government; May 22, 2021, reported favorably by the following |
|
|
vote: Yeas 7, Nays 0; May 22, 2021, sent to printer.) |
| Click here to see the committee vote |
| |
|
|
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. |
|
|
|
|
|
* * * * * |