Texas House Bill HB2182

Texas 2019 - 86th Regular

Caption

Relating to the appraisal for ad valorem tax purposes of real property that includes improvements used for the noncommercial production of food for personal consumption.

Impact

The implementation of HB 2182 would have a notable impact on property tax assessments across Texas, particularly benefiting individuals engaged in noncommercial agricultural practices. By appraising real estate without including the value of personal food production improvements, the bill would help alleviate some financial burdens on those who grow their own food. Additionally, it encourages a culture of self-sufficiency in food production among residents.

Summary

House Bill 2182 seeks to amend the Texas Tax Code regarding the appraisal of real property that includes improvements used for the noncommercial production of food intended for personal consumption. Specifically, the bill introduces an exclusion of the value of such improvements when determining the market value of real property for ad valorem tax purposes. This legislative change is targeted at property owners who cultivate food for personal use, potentially lowering their tax liability.

Contention

While the bill is designed to support private individuals in the production of food for personal use, there may be critics concerned about the implications of setting precedents for further exemptions in property taxation. Stakeholders may fear that such exclusions could undermine the overall tax base and lead to complications in tax equity. Therefore, discussions around the bill may reflect varying opinions on how to balance support for personal food production with the need for adequate public funding through property taxes.