Tex. Tax Code § 11.161 · Subchapter B. EXEMPTIONS
IMPLEMENTS OF HUSBANDRY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Machinery and equipment items that are used in the production of farm or ranch products or of timber, regardless of their primary design, are considered to be implements of husbandry and are exempt from ad valorem taxation.
(b) For purposes of Subsection (a), a nursery stock weather protection unit, as defined by Section 71.041, Agriculture Code, is considered to be an implement of husbandry.
Notes and commentary — not statutory text
History
Added by Acts 1981, 67th Leg., 1st C.S., p. 127, ch. 13, Sec. 32, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4823, ch. 851, Sec. 7, eff. Aug. 29, 1983; Acts 1991, 72nd Leg., ch. 16, Sec. 17.01, eff. Aug. 26, 1991; Acts 1999, 76th Leg., ch. 631, Sec. 3, eff. Jan. 1, 2000.
Amended by:
Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 6, eff. January 1, 2006.
Acts 2019, 86th Leg., R.S., Ch. 370 (H.B. 1526), Sec. 1, eff. January 1, 2020.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm
- Text hash
- sha256 c4f52c9bb2cce3cc8893cb195fdccb5c47392b74e3a04b12f62fa464cb87d34c
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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