Bill Text: TX HB2535 | 2021-2022 | 87th Legislature | Enrolled
Bill Title: Relating to the appraisal for ad valorem tax purposes of real property that includes certain improvements used for the noncommercial production of food for personal consumption.
Spectrum: Partisan Bill (Republican 6-0)
Status: (Passed) 2021-06-15 - Effective on 1/1/22 [HB2535 Detail]
Download: Texas-2021-HB2535-Enrolled.html
H.B. No. 2535 |
|
||
relating to the appraisal for ad valorem tax purposes of real | ||
property that includes certain 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; [ |
||
(3) chicken coops or rabbit pens 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, 2022. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 2535 was passed by the House on May 6, | ||
2021, by the following vote: Yeas 141, Nays 1, 1 present, not | ||
voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 2535 was passed by the Senate on May | ||
27, 2021, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: _____________________ | ||
Date | ||
_____________________ | ||
Governor |