88R14825 RDS-D
 
  By: Springer S.B. No. 1892
 
 
 
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.