Bill > HJR99

This joint resolution proposes a constitutional amendment that would authorize the Texas Legislature to create a property tax exemption for animal feed inventory held by retailers for sale. Specifically, the amendment would add a new section to Article VIII of the Texas Constitution, allowing the legislature to exempt tangible personal property (physical property that can be moved) consisting of animal feed from ad valorem taxation (annual property taxes based on the assessed value of the property). The legislature would have the discretion to establish additional eligibility requirements for this tax exemption. If approved, the amendment would be submitted to Texas voters for consideration at an election on November 4, 2025, with the ballot language clearly stating the proposed exemption for animal feed held by owners for retail sale. The resolution passed with strong support in both the Texas House (102 yeas, 5 nays) and Senate (30 yeas, 1 nay), indicating broad legislative backing for providing this potential tax relief to animal feed retailers.

Budget and Finance, Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR99