Bill Text: TX HB3409 | 2023-2024 | 88th Legislature | Introduced


Bill Title: Relating to the treatment for ad valorem tax purposes of exotic animals raised or kept for agricultural use.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2023-03-16 - Referred to Ways & Means [HB3409 Detail]

Download: Texas-2023-HB3409-Introduced.html
  88R4437 SHH-D
 
  By: Bailes H.B. No. 3409
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the treatment for ad valorem tax purposes of exotic
  animals raised or kept for agricultural use.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.16(c), Tax Code, is amended to read as
  follows:
         (c)  For purposes of this exemption, the following
  definitions apply:
               (1)  "Exotic animal" has the meaning assigned by
  Section 23.51.
               (2)  "Farm products" include livestock, poultry,
  exotic animals, and timber.
               (3) [(2)]  "In the hands of the producer," for
  livestock, poultry, [and] eggs, and exotic animals, means under the
  ownership of the person who is financially providing for the
  physical requirements of such livestock, poultry, [and] eggs, and
  exotic animals on January 1 of the tax year and, for timber, means
  standing timber or timber that has been harvested and, on January 1
  of the tax year, is located on the real property on which it was
  produced and is under the ownership of the person who owned the
  timber when it was standing.
         SECTION 2.  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.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2023.
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