Bill Text: TX HB1526 | 2019-2020 | 86th Legislature | Enrolled


Bill Title: Relating to the treatment of a nursery stock weather protection unit as an implement of husbandry for ad valorem tax purposes.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2019-06-02 - Effective on 1/1/20 [HB1526 Detail]

Download: Texas-2019-HB1526-Enrolled.html
 
 
  H.B. No. 1526
 
 
 
 
AN ACT
  relating to the treatment of a nursery stock weather protection
  unit as an implement of husbandry for ad valorem tax purposes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.161, Tax Code, is amended to read as
  follows:
         Sec. 11.161.  IMPLEMENTS OF HUSBANDRY. (a) Machinery and
  equipment items that are used in the production of farm or ranch
  products or of timber, regardless of their primary design, are
  considered to be implements of husbandry and are exempt from ad
  valorem taxation.
         (b)  For purposes of Subsection (a), a nursery stock weather
  protection unit, as defined by Section 71.041, Agriculture Code, is
  considered to be an implement of husbandry.
         SECTION 2.  This Act applies only to an ad valorem tax year
  that begins on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2020.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 1526 was passed by the House on May 3,
  2019, by the following vote:  Yeas 140, Nays 0, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 1526 was passed by the Senate on May
  19, 2019, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor       
feedback