Texas 2023 - 88th Regular

Texas House Bill HB3006

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the treatment for ad valorem tax purposes of land and equipment used for hydroponic farming.

Impact

The impact of HB3006 on state laws can be significant, as it not only clarifies the definition of agricultural use to include hydroponic farming but also alters the way land and equipment are taxed in Texas. By integrating hydroponic farming into the legal framework, the bill encourages investment and innovation within this sector, potentially leading to greater economic opportunities and productivity in agricultural practices. This can also lead to enhanced food security and sustainability, given the efficient use of resources characteristic of hydroponic systems.

Summary

House Bill 3006 aims to amend the Texas Tax Code regarding the treatment of land and equipment utilized for hydroponic farming under ad valorem tax regulations. Specifically, the bill seeks to explicitly recognize hydroponic farming as a legitimate agricultural practice for tax purposes, thus allowing land used for such purposes to be classified accordingly. This change accommodates the growing prevalence and acceptance of hydroponics as a method of food production and agricultural advancement, aligning state tax practices with modern agricultural techniques.

Sentiment

The sentiment surrounding the bill appears to be positive, particularly among proponents of innovative agricultural practices. Supporters argue that recognizing hydroponic farming can lead to increased acceptance and growth of this farming method, thus benefiting the local economy and diversified agriculture. Conversely, while there is generally less opposition to this bill, some traditional agricultural interests might view the inclusion of hydroponic farming as unnecessary or as a departure from established practices in a multifaceted agricultural landscape.

Contention

Notable points of contention may arise around how hydroponics compares to traditional farming practices, particularly in the context of land use and resource allocation. Additionally, concerns about equity in tax treatment between traditional farmers and hydroponic producers may emerge, highlighting a potential divide in the agricultural community regarding tax benefits and support mechanisms. Overall, the anticipation of the bill's effects will depend on how stakeholders adapt to these changes and how effectively the legislation addresses the nuances inherent in modern agricultural practices.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: 161
  • Chapter 23. Appraisal Methods And Procedures
    • Section: 42
    • Section: 51

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.