| 1 | | - | H.B. No. 2535 |
|---|
| 1 | + | By: Sanford, et al. (Senate Sponsor - Perry) H.B. No. 2535 |
|---|
| 2 | + | (In the Senate - Received from the House May 10, 2021; |
|---|
| 3 | + | May 11, 2021, read first time and referred to Committee on Local |
|---|
| 4 | + | Government; May 22, 2021, reported favorably by the following |
|---|
| 5 | + | vote: Yeas 7, Nays 0; May 22, 2021, sent to printer.) |
|---|
| 6 | + | Click here to see the committee vote |
|---|
| 4 | 10 | | AN ACT |
|---|
| 5 | 11 | | relating to the appraisal for ad valorem tax purposes of real |
|---|
| 6 | 12 | | property that includes certain improvements used for the |
|---|
| 7 | 13 | | noncommercial production of food for personal consumption. |
|---|
| 8 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 9 | 15 | | SECTION 1. Section 23.014, Tax Code, is amended to read as |
|---|
| 10 | 16 | | follows: |
|---|
| 11 | 17 | | Sec. 23.014. EXCLUSION OF PROPERTY AS REAL PROPERTY. |
|---|
| 12 | 18 | | Except as provided by Section 23.24(b), in determining the market |
|---|
| 13 | 19 | | value of real property, the chief appraiser shall analyze the |
|---|
| 14 | 20 | | effect on that value of, and exclude from that value the value of, |
|---|
| 15 | 21 | | any: |
|---|
| 16 | 22 | | (1) tangible personal property, including trade |
|---|
| 17 | 23 | | fixtures; |
|---|
| 18 | 24 | | (2) intangible personal property; [or] |
|---|
| 19 | 25 | | (3) chicken coops or rabbit pens used for the |
|---|
| 20 | 26 | | noncommercial production of food for personal consumption; or |
|---|
| 21 | 27 | | (4) other property that is not subject to appraisal as |
|---|
| 22 | 28 | | real property. |
|---|
| 23 | 29 | | SECTION 2. This Act applies only to the appraisal of |
|---|
| 24 | 30 | | property for a tax year beginning on or after the effective date of |
|---|
| 25 | 31 | | this Act. |
|---|
| 26 | 32 | | SECTION 3. This Act takes effect January 1, 2022. |
|---|
| 27 | | - | ______________________________ ______________________________ |
|---|
| 28 | | - | President of the Senate Speaker of the House |
|---|
| 29 | | - | I certify that H.B. No. 2535 was passed by the House on May 6, |
|---|
| 30 | | - | 2021, by the following vote: Yeas 141, Nays 1, 1 present, not |
|---|
| 31 | | - | voting. |
|---|
| 32 | | - | ______________________________ |
|---|
| 33 | | - | Chief Clerk of the House |
|---|
| 34 | | - | I certify that H.B. No. 2535 was passed by the Senate on May |
|---|
| 35 | | - | 27, 2021, by the following vote: Yeas 31, Nays 0. |
|---|
| 36 | | - | ______________________________ |
|---|
| 37 | | - | Secretary of the Senate |
|---|
| 38 | | - | APPROVED: _____________________ |
|---|
| 39 | | - | Date |
|---|
| 40 | | - | _____________________ |
|---|
| 41 | | - | Governor |
|---|
| 33 | + | * * * * * |
|---|