The 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.
The 2025 Explanatory Statements for the November 4, 2025 Constitutional Amendment Election document from the Texas Secretary of State website includes the following information:
HJR 99 [Proposition 5] proposes a constitutional amendment to allow the legislature to exempt animal feed held by the owner for retail sale from ad valorem taxation. The proposed amendment would authorize the legislature to provide additional eligibility requirements for the exemption.
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