Relating to a study by the Texas A&M AgriLife Extension Service to determine standards for the appraisal for ad valorem tax purposes of certain agricultural land used to raise or keep bees.

The text as introduced · 371 words

90R3331 CS-D

By: González of El Paso
H.B. No. 452

A BILL TO BE ENTITLED

AN ACT

relating to a study by the Texas A&M AgriLife Extension Service to

determine standards for the appraisal for ad valorem tax purposes

of certain agricultural land used to raise or keep bees.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. STUDY TO DETERMINE STANDARDS FOR APPRAISAL OF

AGRICULTURAL LAND USED TO RAISE OR KEEP BEES. (a) The Texas A&M

AgriLife Extension Service shall conduct a study to determine

standards for the appraisal for ad valorem tax purposes under

Subchapter D, Chapter 23, Tax Code, of agricultural land used to

raise or keep bees. The standards may vary depending on the

location or size of the land.

(b) The study must consider each factor relevant to the

appraisal under Subchapter D, Chapter 23, Tax Code, of agricultural

land used to raise or keep bees, including:

(1) any variations that may exist in different

locations or geographic regions of this state that affect

pollination activities or the production of human food or other

tangible personal products having a commercial value;

(2) the appropriate number of bee colonies located or

bees raised or kept on the land;

(3) the appropriate amount of pollination activity or

of human food or other tangible personal products having a

commercial value produced by bees raised or kept on the land; and

(4) any other factor determined by the Texas A&M

AgriLife Extension Service to be relevant to the study.

SECTION 2. REPORT. Not later than April 1, 2030, the Texas

A&M AgriLife Extension Service shall submit a report on the results

of the study required to be conducted under this Act to the

governor, the lieutenant governor, the speaker of the house of

representatives, each member of the legislature, and the

comptroller of public accounts.

SECTION 3. EXPIRATION. This Act expires September 1, 2031.

SECTION 4. EFFECTIVE DATE. 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, 2027.