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TX SJR46

Joint Resolution

Status

Introduced

1/29/2025

Primary Sponsor

Robert Nichols

Click for details

Origin

Senate

89th Legislature Regular Session

AI Summary

  • Proposes adding Section 1-s to Article VIII of the Texas Constitution to authorize the legislature to exempt animal feed inventory held for retail sale from ad valorem (property) taxation

  • Applies specifically to tangible personal property consisting of animal feed owned and held by retailers for sale to customers

  • Grants the legislature authority to establish additional eligibility requirements for the exemption through general law

  • Requires voter approval at an election scheduled for November 4, 2025

  • Ballot language will ask voters to approve or reject authorizing the legislature to create this property tax exemption for retail animal feed inventory

Legislative Description

Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation tangible personal property consisting of animal feed held by the owner of the property for sale at retail.

Property Interests

Last Action

Left pending in committee

4/14/2025

Committee Referrals

Local Government2/13/2025

Full Bill Text

No bill text available