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SB994 • 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.

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Nichols
Last action
2025-04-14
Official status
04/14/2025 S Left pending in committee
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. 2025-04-14 Texas Legislature Online

    Scheduled for public hearing on . . .

  2. 2025-04-14 Texas Legislature Online

    Considered in public hearing

  3. 2025-04-14 Texas Legislature Online

    Testimony taken in committee

  4. 2025-04-14 Texas Legislature Online

    Left pending in committee

  5. 2025-02-13 Texas Legislature Online

    Read first time

  6. 2025-02-13 Texas Legislature Online

    Referred to Local Government

  7. 2025-02-12 Texas Legislature Online

    Co-author authorized

  8. 2025-01-29 Texas Legislature Online

    Received by the Secretary of the Senate

  9. 2025-01-29 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) SB 994 - Introduced version - Bill Text

89R1622 LHC-D

By: Nichols

S.B. No. 994

A BILL TO BE ENTITLED

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.