| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 86R9915 JES-D | |
| 2 | 2 | By: Toth H.B. No. 2182 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the appraisal for ad valorem tax purposes of real | |
| 8 | 8 | property that includes improvements used for the noncommercial | |
| 9 | 9 | production of food for personal consumption. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Section 23.014, Tax Code, is amended to read as | |
| 12 | 12 | follows: | |
| 13 | 13 | Sec. 23.014. EXCLUSION OF PROPERTY AS REAL PROPERTY. | |
| 14 | 14 | Except as provided by Section 23.24(b), in determining the market | |
| 15 | 15 | value of real property, the chief appraiser shall analyze the | |
| 16 | 16 | effect on that value of, and exclude from that value the value of, | |
| 17 | 17 | any: | |
| 18 | 18 | (1) tangible personal property, including trade | |
| 19 | 19 | fixtures; | |
| 20 | 20 | (2) intangible personal property; [or] | |
| 21 | 21 | (3) improvements used for the noncommercial | |
| 22 | 22 | production of food for personal consumption; or | |
| 23 | 23 | (4) other property that is not subject to appraisal as | |
| 24 | 24 | real property. | |
| 25 | 25 | SECTION 2. This Act applies only to the appraisal of | |
| 26 | 26 | property for a tax year beginning on or after the effective date of | |
| 27 | 27 | this Act. | |
| 28 | 28 | SECTION 3. This Act takes effect January 1, 2020. |