| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 87R7041 SMT-F | |
| 2 | 2 | By: Shine H.B. No. 4319 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the eligibility of land for appraisal for ad valorem tax | |
| 8 | 8 | purposes as qualified open-space land based on its use to raise or | |
| 9 | 9 | keep bees. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Section 23.51, Tax Code, is amended by adding | |
| 12 | 12 | Subdivision (9) to read as follows: | |
| 13 | 13 | (9) "Bee" and "colony" have the meanings assigned by | |
| 14 | 14 | Section 131.001, Agriculture Code. | |
| 15 | 15 | SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by | |
| 16 | 16 | adding Section 23.5215 to read as follows: | |
| 17 | 17 | Sec. 23.5215. STANDARDS FOR QUALIFICATION OF LAND FOR | |
| 18 | 18 | APPRAISAL BASED ON USE TO RAISE OR KEEP BEES. (a) Except as | |
| 19 | 19 | provided by Subsection (b), for land to qualify for appraisal under | |
| 20 | 20 | this subchapter for a tax year on the basis of its use to raise or | |
| 21 | 21 | keep bees: | |
| 22 | 22 | (1) the land must contain at least six colonies; and | |
| 23 | 23 | (2) the colonies must be located on the land for at | |
| 24 | 24 | least nine months of the year. | |
| 25 | 25 | (b) If the land consists of more than 5 acres, the land must | |
| 26 | 26 | contain at least one additional colony for each additional 2.5 | |
| 27 | 27 | acres. | |
| 28 | 28 | SECTION 3. This Act applies only to the appraisal of land | |
| 29 | 29 | for ad valorem tax purposes for a tax year that begins on or after | |
| 30 | 30 | the effective date of this Act. | |
| 31 | 31 | SECTION 4. This Act takes effect January 1, 2022. |