By: Sanford, et al. (Senate Sponsor - Perry) H.B. No. 2535
(In the Senate - Received from the House May 10, 2021;
May 11, 2021, read first time and referred to Committee on Local
Government; May 22, 2021, reported favorably by the following
vote: Yeas 7, Nays 0; May 22, 2021, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.014, Tax Code, is amended to read as
follows:
Sec. 23.014. EXCLUSION OF PROPERTY AS REAL PROPERTY.
Except as provided by Section 23.24(b), in determining the market
value of real property, the chief appraiser shall analyze the
effect on that value of, and exclude from that value the value of,
any:
(1) tangible personal property, including trade
fixtures;
(2) intangible personal property; [or]
(3) chicken coops or rabbit pens used for the
noncommercial production of food for personal consumption; or
(4) other property that is not subject to appraisal as
real property.
SECTION 2. This Act applies only to the appraisal of
property for a tax year beginning on or after the effective date of
this Act.
SECTION 3. This Act takes effect January 1, 2022.
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