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SJR78 • 2025

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

Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation certain perishable inventory held 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
West | Bettencourt
Last action
2025-05-05
Official status
05/05/2025 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.

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

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

What This Bill Does

  • Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation certain perishable inventory held 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. 2025-05-05 Texas Legislature Online

    Scheduled for public hearing on . . .

  2. 2025-05-05 Texas Legislature Online

    Considered in public hearing

  3. 2025-05-05 Texas Legislature Online

    Testimony taken in committee

  4. 2025-05-05 Texas Legislature Online

    Left pending in committee

  5. 2025-04-22 Texas Legislature Online

    Co-author authorized

  6. 2025-04-07 Texas Legislature Online

    Read first time

  7. 2025-04-07 Texas Legislature Online

    Referred to Local Government

  8. 2025-03-26 Texas Legislature Online

    Co-author authorized

  9. 2025-03-14 Texas Legislature Online

    Received by the Secretary of the Senate

  10. 2025-03-14 Texas Legislature Online

    Filed

Official Summary Text

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

Current Bill Text

Read the full stored bill text 
89(R) SJR 78 - Introduced version - Bill Text

89R8905 CS-D

By: West, Bettencourt

S.J.R. No. 78

A JOINT RESOLUTION

proposing a constitutional amendment to authorize the legislature

to exempt from ad valorem taxation certain perishable inventory

held for sale at retail.

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

SECTION 1. Article VIII, Texas Constitution, is amended by

adding Section 1-v to read as follows:

Sec.

1-v.

(a)

The legislature by general law may exempt

from ad valorem taxation the total appraised value of the tangible

personal property a person owns that consists of perishable

inventory held for sale by the person at retail.

(b)

The legislature by general law may define "perishable

inventory" for the purpose of this section, which may include

prescription drugs, nonprescription drugs, and dietary

supplements.

SECTION 2. This proposed constitutional amendment shall be

submitted to the voters at an election to be held November 4, 2025.

The ballot shall be printed to permit voting for or against the

proposition: "The constitutional amendment to authorize the

legislature to exempt from ad valorem taxation certain perishable

inventory held for sale at retail."