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HB1399 • 2025

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.

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.

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Harris
Last action
2025-05-24
Official status
05/24/2025 E See remarks for effective date
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.

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.

What This Bill Does

  • 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.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-05-24 Texas Legislature Online

    Signed by the Governor

  2. 2025-05-24 Texas Legislature Online

    See remarks for effective date

  3. 2025-05-13 Texas Legislature Online

    Sent to the Governor

  4. 2025-05-12 Texas Legislature Online

    Reported enrolled

  5. 2025-05-12 Texas Legislature Online

    Signed in the House

  6. 2025-05-12 Texas Legislature Online

    Signed in the Senate

  7. 2025-05-09 Texas Legislature Online

    Rules suspended-Regular order of business

  8. 2025-05-09 Texas Legislature Online

    Vote recorded in Journal

  9. 2025-05-09 Texas Legislature Online

    Read 2nd time & passed to 3rd reading

  10. 2025-05-09 Texas Legislature Online

    Vote recorded in Journal

  11. 2025-05-09 Texas Legislature Online

    Three day rule suspended

  12. 2025-05-09 Texas Legislature Online

    Record vote

  13. 2025-05-09 Texas Legislature Online

    Read 3rd time

  14. 2025-05-09 Texas Legislature Online

    Passed

  15. 2025-05-09 Texas Legislature Online

    Record vote

  16. 2025-05-09 Texas Legislature Online

    Senate passage reported

  17. 2025-05-08 Texas Legislature Online

    Co-sponsor authorized

  18. 2025-05-08 Texas Legislature Online

    Placed on intent calendar

  19. 2025-05-06 Texas Legislature Online

    Reported favorably w/o amendments

  20. 2025-05-06 Texas Legislature Online

    Recommended for local & uncontested calendar

  21. 2025-05-06 Texas Legislature Online

    Committee report printed and distributed

  22. 2025-05-05 Texas Legislature Online

    Scheduled for public hearing on . . .

  23. 2025-05-05 Texas Legislature Online

    Considered in public hearing

  24. 2025-05-05 Texas Legislature Online

    Vote taken in committee

  25. 2025-04-30 Texas Legislature Online

    Read first time

  26. 2025-04-30 Texas Legislature Online

    Referred to Local Government

  27. 2025-04-29 Texas Legislature Online

    Read 3rd time

  28. 2025-04-29 Texas Legislature Online

    Passed

  29. 2025-04-29 Texas Legislature Online

    Record vote. RV#715

  30. 2025-04-29 Texas Legislature Online

    Statement(s) of vote recorded in Journal

  31. 2025-04-29 Texas Legislature Online

    Reported engrossed

  32. 2025-04-29 Texas Legislature Online

    Received from the House

  33. 2025-04-28 Texas Legislature Online

    Laid out as postponed business

  34. 2025-04-28 Texas Legislature Online

    Passed to engrossment

  35. 2025-04-28 Texas Legislature Online

    Record vote. RV#594

  36. 2025-04-28 Texas Legislature Online

    Statement(s) of vote recorded in Journal

  37. 2025-04-22 Texas Legislature Online

    Laid out as postponed business

  38. 2025-04-22 Texas Legislature Online

    Postponed. 4/28/25 10:00 AM

  39. 2025-04-09 Texas Legislature Online

    Placed on General State Calendar

  40. 2025-04-09 Texas Legislature Online

    Read 2nd time

  41. 2025-04-09 Texas Legislature Online

    Postponed. 4/22/25 10:00AM

  42. 2025-04-01 Texas Legislature Online

    Considered in Calendars

  43. 2025-03-24 Texas Legislature Online

    Comte report filed with Committee Coordinator

  44. 2025-03-24 Texas Legislature Online

    Committee report distributed

  45. 2025-03-24 Texas Legislature Online

    Committee report sent to Calendars

  46. 2025-03-20 Texas Legislature Online

    Considered in formal meeting

  47. 2025-03-20 Texas Legislature Online

    Reported favorably w/o amendment(s)

  48. 2025-03-17 Texas Legislature Online

    Scheduled for public hearing on . . .

  49. 2025-03-17 Texas Legislature Online

    Considered in public hearing

  50. 2025-03-17 Texas Legislature Online

    Testimony taken/registration(s) recorded in committee

  51. 2025-03-17 Texas Legislature Online

    Left pending in committee

  52. 2025-03-11 Texas Legislature Online

    Read first time

  53. 2025-03-11 Texas Legislature Online

    Referred to Ways & Means

  54. 2024-11-19 Texas Legislature Online

    Filed

Official Summary Text

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.

Current Bill Text

Read the full stored bill text
89(R) HB 1399 - Enrolled version - Bill Text

H.B. No. 1399

AN ACT

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.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by

adding Section 11.162 to read as follows:

Sec.

11.162.

ANIMAL FEED HELD FOR SALE AT RETAIL. The owner

of tangible personal property consisting of animal feed exempted

from sales and use taxes under Section 151.316(a)(3) or (4) is

entitled to an exemption from ad valorem taxation of the appraised

value of the tangible personal property if the property is held by

the owner for sale at retail.

SECTION 2. This Act applies only to ad valorem taxes imposed

for a tax year beginning on or after the effective date of this Act.

SECTION 3. This Act takes effect January 1, 2026, but only

if the constitutional amendment proposed by the 89th Legislature,

Regular Session, 2025, 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 is

approved by the voters. If that amendment is not approved by the

voters, this Act has no effect.

______________________________

______________________________

President of the Senate

Speaker of the House

I certify that H.B. No. 1399 was passed by the House on April

29, 2025, by the following vote: Yeas 125, Nays 10, 1 present, not

voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 1399 was passed by the Senate on May

9, 2025, by the following vote: Yeas 30, Nays 1.

______________________________

Secretary of the Senate

APPROVED: _____________________

Date

_____________________

Governor