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TX HB1399
Bill
Status
5/24/2025
Primary Sponsor
Cody Harris
Click for details
AI Summary
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Exempts animal feed held for retail sale from ad valorem (property) taxation, specifically feed that is already exempt from sales and use taxes under Section 151.316(a)(3) or (4) of the Tax Code
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Adds new Section 11.162 to the Texas Tax Code establishing this property tax exemption for owners of animal feed inventory
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Takes effect January 1, 2026, contingent upon voter approval of a related constitutional amendment proposed by the 89th Legislature in 2025
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Passed the Texas House on April 29, 2025, with a vote of 125-10, and the Senate on May 9, 2025, with a vote of 30-1
Legislative Description
Relating to an exemption from ad valorem taxation of tangible personal property consisting of animal feed held by the owner of the property for sale at retail.
Property Interests
Last Action
See remarks for effective date
5/24/2025