Texas 2025 - 89th Regular

Texas House Bill HB4759

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 HB4759 on state laws is significant, as it recognizes hydroponic farming within the traditional agricultural classification. This change serves to legitimize hydroponics as a valid farming technique in the eyes of state taxation policies, which could encourage more farmers to explore hydroponic methods. By explicitly including hydroponics in the agricultural definitions, the bill aims to promote innovation in farming practices and improve the competitiveness of the state's agricultural sector. The bill is set to take effect on January 1, 2026, signaling a shift towards recognizing modern agricultural practices in the regulatory framework.

Summary

House Bill 4759 addresses the treatment of land and equipment used for hydroponic farming concerning ad valorem tax purposes. The bill amends the Texas Tax Code to explicitly include hydroponic farming under the definitions related to agriculture and agricultural use. This inclusion ensures that farms engaged in hydroponics can receive equivalent tax treatment as traditional agricultural operations, potentially opening up financial benefits and incentives for farmers adopting these modern methods of farming.

Contention

While HB4759 has the potential to support agricultural innovation and enhance state tax codes, it may also generate discussions around its implications for traditional farming practices and existing farmers who may not adopt hydroponic techniques. Critics may argue that the focus on emerging farming methods should not come at the expense of support for conventional farming approaches. Your argument could extend into discussions about how tax benefits for hydroponics could lead to inequities in funding and support for other types of agriculture, emphasizing the need for a balanced approach in agricultural policy that meets the diverse needs of all farming sectors.

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

TX SB1481

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

Similar Bills

No similar bills found.