Bill Text: TX HB3006 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the treatment for ad valorem tax purposes of land and equipment used for hydroponic farming.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-14 - Referred to Ways & Means [HB3006 Detail]
Download: Texas-2023-HB3006-Introduced.html
88R5819 MLH-F | ||
By: Hefner | H.B. No. 3006 |
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relating to the treatment for ad valorem tax purposes of land and | ||
equipment used for hydroponic farming. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.161, Tax Code, is amended by adding | ||
Subsection (c) to read as follows: | ||
(c) For purposes of Subsection (a), farm or ranch products | ||
may be produced by hydroponic farming. | ||
SECTION 2. Section 23.42(d)(1), Tax Code, is amended to | ||
read as follows: | ||
(1) "Agriculture" means the use of land to produce | ||
plant or animal products, including fish or poultry products, under | ||
natural conditions, including hydroponic farming, but does not | ||
include the processing of plant or animal products after harvesting | ||
or the production of timber or forest products. | ||
SECTION 3. Section 23.51(2), Tax Code, is amended to read as | ||
follows: | ||
(2) "Agricultural use" includes but is not limited to | ||
the following activities: cultivating the soil, producing crops | ||
for human food, animal feed, or planting seed or for the production | ||
of fibers; floriculture, viticulture, and horticulture; raising or | ||
keeping livestock; raising or keeping exotic animals for the | ||
production of human food or of fiber, leather, pelts, or other | ||
tangible products having a commercial value; planting cover crops | ||
or leaving land idle for the purpose of participating in a | ||
governmental program, provided the land is not used for residential | ||
purposes or a purpose inconsistent with agricultural use; and | ||
planting cover crops or leaving land idle in conjunction with | ||
normal crop or livestock rotation procedure. The term also | ||
includes the use of land to produce or harvest logs and posts for | ||
the use in constructing or repairing fences, pens, barns, or other | ||
agricultural improvements on adjacent qualified open-space land | ||
having the same owner and devoted to a different agricultural use. | ||
The term also includes the use of land for wildlife management. The | ||
term also includes the use of land to raise or keep bees for | ||
pollination or for the production of human food or other tangible | ||
products having a commercial value, provided that the land used is | ||
not less than 5 or more than 20 acres. The term also includes the | ||
use of land for hydroponic farming. | ||
SECTION 4. This Act applies only to ad valorem taxes imposed | ||
for an ad valorem tax year that begins on or after the effective | ||
date of this Act. | ||
SECTION 5. This Act takes effect January 1, 2024. |