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