Bill Text: TX HB2182 | 2019-2020 | 86th Legislature | Introduced

Texas House Bill 2182 (Prior Session Legislation)

Introduced

Bill Title: Relating to the appraisal for ad valorem tax purposes of real property that includes improvements used for the noncommercial production of food for personal consumption.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-03-06 - Referred to Ways & Means [HB2182 Detail]

Download: Texas-2019-HB2182-Introduced.html

	86R9915 JES-D

	By: Toth	H.B. No. 2182



	A BILL TO BE ENTITLED
	AN ACT
	relating to the appraisal for ad valorem tax purposes of real
	property that includes improvements used for the noncommercial
	production of food for personal consumption.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 23.014, Tax Code, is amended to read as
	follows:
	Sec. 23.014. EXCLUSION OF PROPERTY AS REAL PROPERTY.
	Except as provided by Section 23.24(b), in determining the market
	value of real property, the chief appraiser shall analyze the
	effect on that value of, and exclude from that value the value of,
	any:
	(1) tangible personal property, including trade
	fixtures;
	(2) intangible personal property; [or]
	(3) improvements used for the noncommercial
	production of food for personal consumption; or
	(4) other property that is not subject to appraisal as
	real property.
	SECTION 2. This Act applies only to the appraisal of
	property for a tax year beginning on or after the effective date of
	this Act.
	SECTION 3. This Act takes effect January 1, 2020.