Legislation Sponsored by Smith,Kip 129th (1)

Date of Last Recorded Action: 5/7/2024

HB 0660 EvaluatingAd valorem tax; certain activities not breach conservation use covenant Smith,Kip 129th
1/10/2012 House Second Readers W&M --
Clint Mueller Property Tax Revenue & Finance

HB 660 allows bona fide conservation use property to be used for the operation of a commercial hunting preserve or a choose-and-cut Christmas tree farm and provides that those uses will not cause a breach of the covenant by the taxpayer who is receiving the preferential conservation use tax assessment. The bill applies to both existing as well as future covenants. In the case of a commercial hunting preserve, the authorized use will also include "facilities for sporting clays." 

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