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A BILL TO BE ENTITLED
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AN ACT
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relating to the treatment for ad valorem tax purposes of exotic |
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animals raised or kept for agricultural use. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.16(c), Tax Code, is amended to read as |
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follows: |
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(c) For purposes of this exemption, the following |
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definitions apply: |
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(1) "Exotic animal" has the meaning assigned by |
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Section 23.51. |
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(2) "Farm products" include livestock, poultry, |
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exotic animals, and timber. |
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(3) [(2)] "In the hands of the producer," for |
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livestock, poultry, [and] eggs, and exotic animals, means under the |
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ownership of the person who is financially providing for the |
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physical requirements of such livestock, poultry, [and] eggs, and |
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exotic animals on January 1 of the tax year and, for timber, means |
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standing timber or timber that has been harvested and, on January 1 |
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of the tax year, is located on the real property on which it was |
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produced and is under the ownership of the person who owned the |
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timber when it was standing. |
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SECTION 2. Section 23.51(2), Tax Code, is amended to read as |
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follows: |
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(2) "Agricultural use" includes but is not limited to |
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the following activities: cultivating the soil, producing crops for |
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human food, animal feed, or planting seed or for the production of |
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fibers; floriculture, viticulture, and horticulture; raising or |
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keeping livestock; raising or keeping exotic animals [for the |
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production of human food or of fiber, leather, pelts, or other |
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tangible products having a commercial value]; planting cover crops |
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or leaving land idle for the purpose of participating in a |
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governmental program, provided the land is not used for residential |
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purposes or a purpose inconsistent with agricultural use; and |
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planting cover crops or leaving land idle in conjunction with |
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normal crop or livestock rotation procedure. The term also |
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includes the use of land to produce or harvest logs and posts for |
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the use in constructing or repairing fences, pens, barns, or other |
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agricultural improvements on adjacent qualified open-space land |
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having the same owner and devoted to a different agricultural use. |
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The term also includes the use of land for wildlife management. The |
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term also includes the use of land to raise or keep bees for |
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pollination or for the production of human food or other tangible |
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products having a commercial value, provided that the land used is |
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not less than 5 or more than 20 acres. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |