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TX HJR174

Joint Resolution

Status

Introduced

3/7/2025

Primary Sponsor

Angie Button

Click for details

Origin

House of Representatives

89th Legislature Regular Session

AI Summary

  • Proposes a constitutional amendment to Article VIII of the Texas Constitution, adding Section 1-v

  • Authorizes the legislature to exempt from ad valorem (property) taxation the total appraised value of perishable inventory held for sale at retail

  • Grants the legislature authority to define "perishable inventory," which may include prescription drugs, nonprescription drugs, and dietary supplements

  • Requires voter approval at an election to be held on November 4, 2025

  • Ballot language will ask voters to approve or reject authorizing the legislature to exempt certain perishable retail inventory from property taxation

Legislative Description

Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation certain perishable inventory held for sale at retail.

Property Interests

Last Action

Left pending in committee

4/28/2025

Committee Referrals

Ways & Means3/31/2025

Full Bill Text

No bill text available