Proposing a constitutional amendment authorizing the legislature to define certain terms for purposes of the exemption from ad valorem taxation of farm products in the hands of the producer.
proposing a constitutional amendment authorizing the legislature
to define certain terms for purposes of the exemption from ad
valorem taxation of farm products in the hands of the producer.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 19, Article VIII, Texas Constitution, is
amended to read as follows:
Sec. 19. (a) Farm products[, livestock, and poultry] in the
hands of the producer[,] and family supplies for home and farm
use[,] are exempt from all taxation until otherwise directed by a
two-thirds vote of all the members elected [elect] to both houses of
the Legislature.
(b) The Legislature by general law may define “farm
products” and “in the hands of the producer” for purposes of this
section and may include in the definition of “farm products”
livestock, poultry, timber, and supplies used or produced in a
farming operation.
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 authorizing the
legislature to define certain terms for purposes of the exemption
from ad valorem taxation of farm products in the hands of the
producer.”
