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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of land for appraisal for ad valorem tax |
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purposes as qualified open-space land based on its use to raise or |
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keep bees. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.51, Tax Code, is amended by adding |
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Subdivision (9) to read as follows: |
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(9) "Bee" and "colony" have the meanings assigned by |
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Section 131.001, Agriculture Code. |
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SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by |
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adding Section 23.5215 to read as follows: |
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Sec. 23.5215. STANDARDS FOR QUALIFICATION OF LAND FOR |
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APPRAISAL BASED ON USE TO RAISE OR KEEP BEES. (a) Except as |
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provided by Subsection (b), for land to qualify for appraisal under |
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this subchapter for a tax year on the basis of its use to raise or |
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keep bees: |
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(1) the land must contain at least six colonies; and |
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(2) the colonies must be located on the land for at |
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least nine months of the year. |
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(b) If the land consists of more than 5 acres, the land must |
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contain at least one additional colony for each additional 2.5 |
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acres. |
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SECTION 3. This Act applies only to the appraisal of land |
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for ad valorem tax purposes for a tax year that begins on or after |
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the effective date of this Act. |
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SECTION 4. This Act takes effect January 1, 2022. |