By: Bell of Montgomery (Senate Sponsor - Paxton) H.B. No. 1526
(In the Senate - Received from the House May 6, 2019;
May 7, 2019, read first time and referred to Committee on Property
Tax; May 17, 2019, reported favorably by the following vote:
Yeas 4, Nays 0; May 17, 2019, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the treatment of a nursery stock weather protection
unit as an implement of husbandry for ad valorem tax purposes.
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), a nursery stock weather
protection unit, as defined by Section 71.041, Agriculture Code, 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, 2020.
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