| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the eligibility of land for appraisal for ad valorem tax |
|
|
purposes as qualified open-space land based on its use to raise or |
|
|
keep bees. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 23.51, Tax Code, is amended by adding |
|
|
Subdivision (9) to read as follows: |
|
|
(9) "Bee" and "colony" have the meanings assigned by |
|
|
Section 131.001, Agriculture Code. |
|
|
SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by |
|
|
adding Section 23.5215 to read as follows: |
|
|
Sec. 23.5215. STANDARDS FOR QUALIFICATION OF LAND FOR |
|
|
APPRAISAL BASED ON USE TO RAISE OR KEEP BEES. (a) Except as |
|
|
provided by Subsection (b), for land to qualify for appraisal under |
|
|
this subchapter for a tax year on the basis of its use to raise or |
|
|
keep bees: |
|
|
(1) the land must contain at least six colonies; and |
|
|
(2) the colonies must be located on the land for at |
|
|
least nine months of the year. |
|
|
(b) If the land consists of more than 5 acres, the land must |
|
|
contain at least one additional colony for each additional 2.5 |
|
|
acres. |
|
|
(c) Notwithstanding any other provision of this subchapter, |
|
|
land that qualifies for appraisal under this subchapter solely on |
|
|
the basis that the land is used to raise or keep bees may not |
|
|
subsequently qualify under Section 23.51(7) for appraisal under |
|
|
this subchapter if the owner changes the use of the land to wildlife |
|
|
management. |
|
|
SECTION 3. This Act applies only to the appraisal of land |
|
|
for ad valorem tax purposes for a tax year that begins on or after |
|
|
the effective date of this Act. |
|
|
SECTION 4. This Act takes effect January 1, 2024. |