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A BILL TO BE ENTITLED
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AN ACT
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relating to a study by the Texas A&M AgriLife Extension Service to |
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determine standards for the appraisal for ad valorem tax purposes |
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of certain agricultural land used to raise or keep bees. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. STUDY TO DETERMINE STANDARDS FOR APPRAISAL OF |
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AGRICULTURAL LAND USED TO RAISE OR KEEP BEES. (a) The Texas A&M |
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AgriLife Extension Service shall conduct a study to determine |
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standards for the appraisal for ad valorem tax purposes under |
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Subchapter D, Chapter 23, Tax Code, of agricultural land used to |
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raise or keep bees. The standards may vary depending on the |
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location or size of the land. |
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(b) The study must consider each factor relevant to the |
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appraisal under Subchapter D, Chapter 23, Tax Code, of agricultural |
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land used to raise or keep bees, including: |
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(1) any variations that may exist in different |
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locations or geographic regions of this state that affect |
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pollination activities or the production of human food or other |
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tangible personal products having a commercial value; |
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(2) the appropriate number of bee colonies located or |
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bees raised or kept on the land; |
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(3) the appropriate amount of pollination activity or |
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of human food or other tangible personal products having a |
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commercial value produced by bees raised or kept on the land; and |
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(4) any other factor determined by the Texas A&M |
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AgriLife Extension Service to be relevant to the study. |
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SECTION 2. REPORT. Not later than August 31, 2026, the |
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Texas A&M AgriLife Extension Service shall submit a report on the |
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results of the study required to be conducted under this Act to the |
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governor, the lieutenant governor, the speaker of the house of |
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representatives, each member of the legislature, and the |
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comptroller of public accounts. |
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SECTION 3. EXPIRATION. This Act expires September 1, 2027. |
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SECTION 4. EFFECTIVE DATE. This Act takes effect |
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immediately if it receives a vote of two-thirds of all the members |
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elected to each house, as provided by Section 39, Article III, Texas |
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Constitution. If this Act does not receive the vote necessary for |
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immediate effect, this Act takes effect September 1, 2025. |