Texas 2021 - 87th Regular

Texas House Bill HB2535

Caption

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

Impact

The passage of HB2535 significantly impacts individuals who engage in the noncommercial production of food for personal consumption. By exempting the value of specific improvements used in this context from property appraisals, the bill aims to lower the tax burden on those individuals. This legislative change is designed to encourage residents to utilize their properties for the production of their own food, which can have positive implications for local food systems and individual health. Moreover, it addresses concerns of undue tax implications on those who produce food for their personal use, distinguishing them from commercial agricultural operations.

Summary

House Bill 2535 aims to amend the Texas Tax Code regarding the appraisal for ad valorem tax purposes of real property that includes certain improvements used for noncommercial food production. The bill specifically seeks to exclude the value of certain tangible personal property, including structures like chicken coops and rabbit pens, from the appraisal process. This change is being positioned as a means to support individuals engaged in personal food production, thereby promoting self-sufficiency and sustainability within communities.

Sentiment

Sentiment surrounding HB2535 appears to be cautiously optimistic among proponents who advocate for sustainable food practices and local food security. Supporters emphasize the importance of allowing individuals to grow their own food without the fear of excessive taxation on improvements that facilitate this process. However, there are concerns regarding how the legislation may be implemented and whether it will lead to challenges in distinguishing between commercial and noncommercial operations, reflecting a need for clear guidelines.

Contention

Notable points of contention include the potential for misuse of the bill's provisions by individuals who may operate under the guise of 'noncommercial' food production while engaging in commercial activities. Legislators and stakeholders have acknowledged the need for clear definitions and regulations to prevent abuse of these tax exemptions. Additionally, there are concerns that without adequate oversight, there may be inconsistencies in how the laws are applied, potentially leading to disputes over property valuations.

Companion Bills

No companion bills found.

Previously Filed As

TX HB4042

Relating to the appraisal for ad valorem tax purposes of tangible personal property used for the production of income that, in the owner's opinion, has an aggregate value of less than a certain amount.

TX SB5

Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income and a franchise tax credit for the payment of certain related ad valorem taxes.

TX HB3083

Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property a person owns that is held or used for the production of income.

TX HB2989

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

TX HB335

Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

TX HB1224

Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

TX HB145

Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

TX HB746

Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

TX HB35

Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

TX SB178

Relating to a limitation on increases in the appraised value of real property other than a residence homestead for ad valorem tax purposes.

Similar Bills

No similar bills found.