Bill Text: TX HB1526 | 2019-2020 | 86th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Introduced.html
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-Introduced.html
86R4674 JES-D | ||
By: Bell of Montgomery | H.B. No. 1526 |
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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. |