HB 1399: feed store inventory goes property-tax free

Caption

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.

Caption from analyzed text · version E.

Summary

Retail animal feed, starting with the 2026 tax year, if voters approve.

The bill exempts animal feed that a business holds for sale at retail from local property taxes. It covers owners of feed that is already exempt from sales tax under the cited sales tax provision, such as feed stores and other retailers. If voters approve the matching constitutional amendment, those owners stop paying property tax on that feed inventory starting with the 2026 tax year.

Labels

Labels: BACK FROM THE DEAD. Same text as a bill filed before that died: 88R HB 623 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.

Receipt

The receipt

89R-HB1399 · 2024-11-19

SOLD BY

Rep. Cody HarrisRHouse 8

+ 7 coauthors

ITEM

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 IT DOES

Retail animal feed, starting with the 2026 tax year, if voters approve.

The bill exempts animal feed that a business holds for sale at retail from local property taxes. It covers owners of feed that is already exempt from sales tax under the cited sales tax provision, such as feed stores and other retailers. If voters approve the matching constitutional amendment, those owners stop paying property tax on that feed inventory starting with the 2026 tax year.

CHARGES

[ ] NONE FOUND

TOTAL

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version E · source

Sources

Fiscal note · version E · May 2, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

Nov 19, 2024Filed
Mar 11, 2025Read first time
Mar 11, 2025Referred to Ways & Means
Mar 17, 2025Scheduled for public hearing on . . .
Mar 17, 2025Considered in public hearing
Mar 17, 2025Testimony taken/registration(s) recorded in committee
Mar 17, 2025Left pending in committee
Mar 20, 2025Considered in formal meeting
Mar 20, 2025Reported favorably w/o amendment(s)
Mar 24, 2025Comte report filed with Committee Coordinator
Mar 24, 2025Committee report distributed
Mar 24, 2025Committee report sent to Calendars
Apr 1, 2025Considered in Calendars
Apr 9, 2025Placed on General State Calendar
Apr 9, 2025Read 2nd time
Apr 9, 2025Postponed 4/22/25 10:00AM
Apr 22, 2025Laid out as postponed business
Apr 22, 2025Postponed 4/28/25 10:00 AM
Apr 28, 2025Laid out as postponed business
Apr 28, 2025Passed to engrossment
Apr 28, 2025Record vote RV#594
Apr 28, 2025Statement(s) of vote recorded in Journal
Apr 29, 2025Read 3rd time
Apr 29, 2025Passed
Apr 29, 2025Record vote RV#715
Apr 29, 2025Statement(s) of vote recorded in Journal
Apr 29, 2025Reported engrossed
Apr 29, 2025Received from the House
Apr 30, 2025Read first time
Apr 30, 2025Referred to Local Government
May 5, 2025Scheduled for public hearing on . . .
May 5, 2025Considered in public hearing
May 5, 2025Vote taken in committee
May 6, 2025Reported favorably w/o amendments
May 6, 2025Recommended for local & uncontested calendar
May 6, 2025Committee report printed and distributed
May 8, 2025Co-sponsor authorized
May 8, 2025Placed on intent calendar
May 9, 2025Rules suspended-Regular order of business
May 9, 2025Vote recorded in Journal
May 9, 2025Read 2nd time & passed to 3rd reading
May 9, 2025Vote recorded in Journal
May 9, 2025Three day rule suspended
May 9, 2025Record vote
May 9, 2025Read 3rd time
May 9, 2025Passed
May 9, 2025Record vote
May 9, 2025Senate passage reported
May 12, 2025Reported enrolled
May 12, 2025Signed in the House
May 12, 2025Signed in the Senate
May 13, 2025Sent to the Governor
May 24, 2025Signed by the Governor
May 24, 2025See remarks for effective date

FILED UNDER

CORPORATE WELFARE

THE TEXT

“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”

Bill text, engrossed version (E)

The bill gives a property tax break to one product class, retail animal feed inventory, and the caption says so plainly.

SIGNED FOR BY

House · 125 yea · 10 nay

Senate · 30 yea · 1 nay

Sources

House: Final passage · Apr 29, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

Senate: Final passage · May 9, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

All floor motions and other positions below.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Cody Harris

Donors

Texans for Lawsuit Reform PAC$131K Texas Sands PAC$59K Texas REALTORS Political Action Committee$53K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Oct 31, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texans for Lawsuit Reform PAC$131,199.90

Texans for Lawsuit Reform PAC

$131,199.90

Cash: $65,000.00
Paid by others: $66,199.90
Total: $131,199.90

grassroots $56,899.90polling $9,300.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Jun 27, 2025 to Sep 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101008254, 101028696, 101039343, 101067574.

Texas Sands PAC$58,800.00

Texas Sands PAC

$58,800.00

Cash: $42,500.00
Paid by others: $16,300.00
Total: $58,800.00

polling $16,300.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Nov 22, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985564, 101028696, 101039343, 101071425.

Texas REALTORS Political Action Committee$52,590.39

Texas REALTORS Political Action Committee

$52,590.39

Cash: $45,000.00
Paid by others: $7,590.39
Total: $52,590.39

digital $5,420.63text $1,960.28Other filed descriptions $209.48

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Dec 11, 2024 to Sep 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985564, 101008254, 101028696, 101035469, 101039343, 101057705, 101067574.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texans for Lawsuit Reform PAC

$131,199.90

Cash: $65,000.00
Paid by others: $66,199.90
Total: $131,199.90

grassroots $56,899.90polling $9,300.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Jun 27, 2025 to Sep 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101008254, 101028696, 101039343, 101067574.

×

Texas Sands PAC

$58,800.00

Cash: $42,500.00
Paid by others: $16,300.00
Total: $58,800.00

polling $16,300.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Nov 22, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985564, 101028696, 101039343, 101071425.

×

Texas REALTORS Political Action Committee

$52,590.39

Cash: $45,000.00
Paid by others: $7,590.39
Total: $52,590.39

digital $5,420.63text $1,960.28Other filed descriptions $209.48

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Dec 11, 2024 to Sep 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985564, 101008254, 101028696, 101035469, 101039343, 101057705, 101067574.

Votes5

Senate May 9, 2025

Yea: 30
Nay: 1
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed

Names

EckhardtNay

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Names were not printed for yea. Only the named positions are included in member records.

Sources

The bill was read third time and was passed by the following vote: Yeas 30, Nays 1. (Same as previous roll call)

Published stock of positions for this vote, except where marked derived.

Yea: 30 (published)
Nay: 1 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed

Senate journal. Source snapshot 2026-10-19, Central time.

Senate May 9, 2025

Yea: 30
Nay: 1
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed

Names

EckhardtNay

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Names were not printed for yea. Only the named positions are included in member records.

Sources

Senator Nichols moved that Senate Rule 7.18 and the Constitutional Rule requiring bills to be read on three several days be suspended and that HB 1399 be placed on its third reading and final passage. The motion prevailed by the following vote: Yeas 30, Nays 1.

Published stock of positions for this vote, except where marked derived.

Yea: 30 (published)
Nay: 1 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed

Senate journal. Source snapshot 2026-10-19, Central time.

Senate May 9, 2025

Yea: Not printed
Nay: Not printed
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed

Names

EckhardtNay

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Names were not printed for yea. Only the named positions are included in member records.

Voice vote. No numeric tally or individual yeas are inferred.

Sources

Senator Nichols moved to suspend the regular order of business to take up for consideration HB 1399 at this time on its second reading: HB 1399, 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. The motion prevailed. Senator Eckhardt asked to be recorded as voting "Nay" on suspension of the regular order of business. The bill was read second time and was passed to third reading by a viva voce vote.

Published stock of positions for this vote, except where marked derived.

Yea: Not printed
Nay: Not printed
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed

Senate journal. Source snapshot 2026-10-19, Central time.

House Apr 29, 2025

Yea: 125
Nay: 10
Present, not voting: 1
Absent: 13
Excused: 1

Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 715

HB 1399 was passed by (Record 715): 125 Yeas, 10 Nays, 1 Present, not voting.

Published stock of positions for this vote, except where marked derived.

Yea: 125 (published)
Nay: 10 (published)
Present, not voting: 1 (published)
Absent: 13 (derived from named list)
Excused: 1 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

House Apr 28, 2025

Yea: 122
Nay: 17
Present, not voting: 1
Absent: 7
Excused: 3

Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 594

HB 1399 was passed to engrossment by (Record 594): 122 Yeas, 17 Nays, 1 Present, not voting.

Published stock of positions for this vote, except where marked derived.

Yea: 122 (published)
Nay: 17 (published)
Present, not voting: 1 (published)
Absent: 7 (derived from named list)
Excused: 3 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

Witnesses8

For: 5
Against: 3
On: 0

Names

For

Self1 registration
Self; Colony Ranch Supply, Inc1 registration
Self; Texas Farm Bureau1 registration
Texas Farm Bureau2 registrations

Against

Self3 registrations

Sources

8 parsed registrations across the loaded witness lists.

Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.

House witness list. Source snapshot 2026-10-20, Central time.

Senate witness list. Source snapshot 2026-10-20, Central time.

Fiscal

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version E · source

Sources

Fiscal note · version E · May 2, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Analysis of text version E by claude-opus-5-5, Oct 22, 2026, against the published rubric.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R HB 623

by Rep. Cody Harris, same lead author · Died in committee · same text

Introduced text

Last action, Apr 27, 2023: Referred to Local Government

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.

Caption, 88R bill history

Sources

Texas House · Filed Nov 19, 2024

05/24/2025 E See remarks for effective date

Texas Legislature Online · Introduced · House Committee Report · Engrossed · Senate Committee Report · Enrolled

Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.

Coauthors

Trent AshbyRHouse 9

Brad BuckleyRHouse 54

Janie LopezRHouse 37

Angelia OrrRHouse 13

Joanne ShofnerRHouse 11

David SpillerRHouse 68

Steve TothRHouse 15

Companion

SB 994 by Nichols (identical)

Enabling legislation for HJR 99.

Subjects

Agriculture

Animals

Property Interests--Personal Property

Taxation--Property-Appraisals & Appraisal Districts

Taxation--Property-Exemptions

Text

The text as introduced · 224 words

89R1622 LHC-D

By: Harris
H.B. No. 1399

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.

Verdict: No flags

The receipt

SOLD BY

ITEM

WHAT IT DOES

CHARGES

TOTAL

HISTORY

SIGNED FOR BY

Donors

Texans for Lawsuit Reform PAC

Texas Sands PAC

Texas REALTORS Political Action Committee

Texans for Lawsuit Reform PAC

Texas Sands PAC

Texas REALTORS Political Action Committee

Senate May 9, 2025

Senate May 9, 2025

Senate May 9, 2025

House Apr 29, 2025

House Apr 28, 2025

For

Against

88R HB 623

Companion