| 1 | | - | H.B. No. 1526 |
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| 1 | + | By: Bell of Montgomery (Senate Sponsor - Paxton) H.B. No. 1526 |
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| 2 | + | (In the Senate - Received from the House May 6, 2019; |
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| 3 | + | May 7, 2019, read first time and referred to Committee on Property |
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| 4 | + | Tax; May 17, 2019, reported favorably by the following vote: |
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| 5 | + | Yeas 4, Nays 0; May 17, 2019, sent to printer.) |
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| 6 | + | Click here to see the committee vote |
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| 4 | 10 | | AN ACT |
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| 5 | 11 | | relating to the treatment of a nursery stock weather protection |
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| 6 | 12 | | unit as an implement of husbandry for ad valorem tax purposes. |
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| 7 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 14 | | SECTION 1. Section 11.161, Tax Code, is amended to read as |
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| 9 | 15 | | follows: |
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| 10 | 16 | | Sec. 11.161. IMPLEMENTS OF HUSBANDRY. (a) Machinery and |
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| 11 | 17 | | equipment items that are used in the production of farm or ranch |
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| 12 | 18 | | products or of timber, regardless of their primary design, are |
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| 13 | 19 | | considered to be implements of husbandry and are exempt from ad |
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| 14 | 20 | | valorem taxation. |
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| 15 | 21 | | (b) For purposes of Subsection (a), a nursery stock weather |
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| 16 | 22 | | protection unit, as defined by Section 71.041, Agriculture Code, is |
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| 17 | 23 | | considered to be an implement of husbandry. |
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| 18 | 24 | | SECTION 2. This Act applies only to an ad valorem tax year |
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| 19 | 25 | | that begins on or after the effective date of this Act. |
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| 20 | 26 | | SECTION 3. This Act takes effect January 1, 2020. |
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| 21 | | - | ______________________________ ______________________________ |
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| 22 | | - | President of the Senate Speaker of the House |
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| 23 | | - | I certify that H.B. No. 1526 was passed by the House on May 3, |
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| 24 | | - | 2019, by the following vote: Yeas 140, Nays 0, 2 present, not |
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| 25 | | - | voting. |
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| 26 | | - | ______________________________ |
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| 27 | | - | Chief Clerk of the House |
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| 28 | | - | I certify that H.B. No. 1526 was passed by the Senate on May |
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| 29 | | - | 19, 2019, by the following vote: Yeas 31, Nays 0. |
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| 30 | | - | ______________________________ |
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| 31 | | - | Secretary of the Senate |
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| 32 | | - | APPROVED: _____________________ |
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| 33 | | - | Date |
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| 34 | | - | _____________________ |
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| 35 | | - | Governor |
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| 27 | + | * * * * * |
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