H.B. No. 1526
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.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 1526 was passed by the House on May 3,
2019, by the following vote: Yeas 140, Nays 0, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 1526 was passed by the Senate on May
19, 2019, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor