| 1 | 1 | | 88R14825 RDS-D |
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| 2 | 2 | | By: Springer S.B. No. 1892 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the eligibility of land for appraisal for ad valorem tax |
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| 8 | 8 | | purposes as qualified open-space land based on its use to raise or |
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| 9 | 9 | | keep bees. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 23.51, Tax Code, is amended by adding |
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| 12 | 12 | | Subdivision (9) to read as follows: |
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| 13 | 13 | | (9) "Bee" and "colony" have the meanings assigned by |
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| 14 | 14 | | Section 131.001, Agriculture Code. |
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| 15 | 15 | | SECTION 2. Subchapter D, Chapter 23, Tax Code, is amended by |
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| 16 | 16 | | adding Section 23.5215 to read as follows: |
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| 17 | 17 | | Sec. 23.5215. STANDARDS FOR QUALIFICATION OF LAND FOR |
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| 18 | 18 | | APPRAISAL BASED ON USE TO RAISE OR KEEP BEES. (a) Except as |
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| 19 | 19 | | provided by Subsection (b), for land to qualify for appraisal under |
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| 20 | 20 | | this subchapter for a tax year on the basis of its use to raise or |
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| 21 | 21 | | keep bees: |
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| 22 | 22 | | (1) the land must contain at least six colonies; and |
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| 23 | 23 | | (2) the colonies must be located on the land for at |
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| 24 | 24 | | least nine months of the year. |
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| 25 | 25 | | (b) If the land consists of more than 5 acres, the land must |
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| 26 | 26 | | contain at least one additional colony for each additional 2.5 |
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| 27 | 27 | | acres. |
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| 28 | 28 | | (c) Notwithstanding any other provision of this subchapter, |
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| 29 | 29 | | land that qualifies for appraisal under this subchapter solely on |
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| 30 | 30 | | the basis that the land is used to raise or keep bees may not |
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| 31 | 31 | | subsequently qualify under Section 23.51(7) for appraisal under |
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| 32 | 32 | | this subchapter if the owner changes the use of the land to wildlife |
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| 33 | 33 | | management. |
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| 34 | 34 | | SECTION 3. This Act applies only to the appraisal of land |
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| 35 | 35 | | for ad valorem tax purposes for a tax year that begins on or after |
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| 36 | 36 | | the effective date of this Act. |
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| 37 | 37 | | SECTION 4. This Act takes effect January 1, 2024. |
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