Yes, that is correct, The Texas Legislature add Bees for another agricultural use, Tax Code Section 23.51 (2), this was amended to include, “the use of land to raise or keep bees for pollination 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.” This provision permits the owner to raise or keep bees for two purposes: (1)pollination or (2)the production of human food or products that have commericial value.
Note, the second provision states that the food or products must have commercial value, not commercial production. While human food and products must be produced, the law doses not require that they be sold commercially. Commercial production of agricultural products, such as livestock or crops, is not required fo land to qualify for open-s pace land appraisal under current law. Option 1 requires that the land is used for raising or keeping bees for pollination.
Each appraisal district should consult with agricultural extension office personnel and experts concerning the number of acres and hives needed for this purpose.
For more information concerning this, 1-800-252-9121, enter “2” to access the menu, then press “”1″ to contact the Information Services Team.
This information is from the Texas Comptroller of Public Accounts, Susan Combs.
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