81R10905 JD-D
By: Gonzalez Toureilles H.B. No. 4070
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from ad valorem taxation of airplanes and
helicopters used exclusively in agricultural operations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.161, Tax Code, is amended to read as
follows:
Sec. 11.161. IMPLEMENTS OF HUSBANDRY. (a) Machinery and
equipment items that are used in the production of farm or ranch
products or of timber, regardless of their primary design, are
considered to be implements of husbandry and are exempt from ad
valorem taxation.
(b) For purposes of Subsection (a), an airplane or
helicopter used exclusively in agricultural operations is
considered to be an implement of husbandry.
SECTION 2. This Act applies only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2010.