LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION April 26, 2011 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB2049 by Lavender (Relating to the eligibility of land used to raise or keep bees for appraisal for ad valorem tax purposes as qualified open-space land.), As Introduced The bill's provision that would add beekeeping to the list of land uses that could result in a reduced property tax appraisal would create a cost to the state through the school funding formula. The bill would amend the Tax Code to add beekeeping for the purpose of pollination, food production, or production of other commercial products to the list of activities that could qualify land for the reduced agricultural use property tax appraisal if the activity is at the degree of intensity generally accepted in the area and meets other existing requirements. The bill's provision that would add beekeeping to the list of land uses that could result in a reduced property tax appraisal would create a cost to units of local government and to the state through the school funding formula. The determination of the number of acres per beehive that could qualify would be left up to chief appraisers. The chief appraisers' acreage determinations, acceptable level of intensity standards, and resulting qualification determinations under the bill are unknown. Further, the number of beekeeping agricultural use applications that would be submitted under the bill is unknown. Consequently, the fiscal impact cannot be determined. The bill would take effect on January 1, 2012. Local Government Impact The bill's provision that would add beekeeping to the list of land uses that could result in a reduced property tax appraisal would create a cost to units of local government. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, KK, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION
April 26, 2011
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: John S O'Brien, Director, Legislative Budget Board IN RE:HB2049 by Lavender (Relating to the eligibility of land used to raise or keep bees for appraisal for ad valorem tax purposes as qualified open-space land.), As Introduced
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: John S O'Brien, Director, Legislative Budget Board
IN RE: HB2049 by Lavender (Relating to the eligibility of land used to raise or keep bees for appraisal for ad valorem tax purposes as qualified open-space land.), As Introduced
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
John S O'Brien, Director, Legislative Budget Board
John S O'Brien, Director, Legislative Budget Board
HB2049 by Lavender (Relating to the eligibility of land used to raise or keep bees for appraisal for ad valorem tax purposes as qualified open-space land.), As Introduced
HB2049 by Lavender (Relating to the eligibility of land used to raise or keep bees for appraisal for ad valorem tax purposes as qualified open-space land.), As Introduced
The bill's provision that would add beekeeping to the list of land uses that could result in a reduced property tax appraisal would create a cost to the state through the school funding formula.
The bill's provision that would add beekeeping to the list of land uses that could result in a reduced property tax appraisal would create a cost to the state through the school funding formula.
The bill would amend the Tax Code to add beekeeping for the purpose of pollination, food production, or production of other commercial products to the list of activities that could qualify land for the reduced agricultural use property tax appraisal if the activity is at the degree of intensity generally accepted in the area and meets other existing requirements. The bill's provision that would add beekeeping to the list of land uses that could result in a reduced property tax appraisal would create a cost to units of local government and to the state through the school funding formula. The determination of the number of acres per beehive that could qualify would be left up to chief appraisers. The chief appraisers' acreage determinations, acceptable level of intensity standards, and resulting qualification determinations under the bill are unknown. Further, the number of beekeeping agricultural use applications that would be submitted under the bill is unknown. Consequently, the fiscal impact cannot be determined. The bill would take effect on January 1, 2012.
The bill would amend the Tax Code to add beekeeping for the purpose of pollination, food production, or production of other commercial products to the list of activities that could qualify land for the reduced agricultural use property tax appraisal if the activity is at the degree of intensity generally accepted in the area and meets other existing requirements.
The bill's provision that would add beekeeping to the list of land uses that could result in a reduced property tax appraisal would create a cost to units of local government and to the state through the school funding formula. The determination of the number of acres per beehive that could qualify would be left up to chief appraisers. The chief appraisers' acreage determinations, acceptable level of intensity standards, and resulting qualification determinations under the bill are unknown. Further, the number of beekeeping agricultural use applications that would be submitted under the bill is unknown. Consequently, the fiscal impact cannot be determined.
The bill would take effect on January 1, 2012.
Local Government Impact
The bill's provision that would add beekeeping to the list of land uses that could result in a reduced property tax appraisal would create a cost to units of local government.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, KK, SD, SJS
JOB, KK, SD, SJS