HB 255: bill redefining terms for the farm products tax exemption

Caption

relating to the definitions of certain terms for purposes of the exemption from ad valorem taxation of farm products in the hands of the producer.

Caption from analyzed text · version I.

Summary

Applies to farm products still held by the producer.

This bill rewrites the definitions used for the property tax exemption on farm products held by the person who produced them. It ties "farm products" to the Business & Commerce Code definition, keeps poultry and timber (now expressly including standing timber) in it, and extends the "in the hands of the producer" test to all farm products other than timber, not just livestock, poultry and eggs. Farmers, ranchers and timber owners would apply the new definitions starting with the 2026 tax year, but only if voters approve a matching constitutional amendment.

Labels

Labels: GOT HALFWAY. Passed the House on Apr 25, 2025. Died in the Senate: never got out of the Local Government committee.

Receipt

The receipt

89R-HB255 · 2024-11-12

SOLD BY

Rep. Ryan GuillenRHouse 31

Rep. Janie LopezRHouse 37

ITEM

relating to the definitions of certain terms for purposes of the exemption from ad valorem taxation of farm products in the hands of the producer.

WHAT IT DOES

Applies to farm products still held by the producer.

This bill rewrites the definitions used for the property tax exemption on farm products held by the person who produced them. It ties "farm products" to the Business & Commerce Code definition, keeps poultry and timber (now expressly including standing timber) in it, and extends the "in the hands of the producer" test to all farm products other than timber, not just livestock, poultry and eggs. Farmers, ranchers and timber owners would apply the new definitions starting with the 2026 tax year, but only if voters approve a matching constitutional amendment.

CHARGES

[ ] NONE FOUND

TOTAL

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version H · source

Sources

Fiscal note · version H · March 26, 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 12, 2024Filed
Feb 27, 2025Read first time
Feb 27, 2025Referred to Ways & Means
Mar 10, 2025Scheduled for public hearing on . . .
Mar 10, 2025Considered in public hearing
Mar 10, 2025Committee substitute considered in committee
Mar 10, 2025Testimony taken/registration(s) recorded in committee
Mar 10, 2025Left pending in committee
Mar 24, 2025Considered in public hearing
Mar 24, 2025Committee substitute considered in committee
Mar 24, 2025Reported favorably as substituted
Mar 27, 2025Comte report filed with Committee Coordinator
Mar 27, 2025Committee report distributed
Mar 28, 2025Committee report sent to Calendars
Apr 17, 2025Considered in Calendars
Apr 22, 2025Considered in Calendars
Apr 24, 2025Placed on General State Calendar
Apr 24, 2025Read 2nd time
Apr 24, 2025Passed to engrossment
Apr 24, 2025Record vote RV#505
Apr 25, 2025Read 3rd time
Apr 25, 2025Passed
Apr 25, 2025Record vote RV#557
Apr 25, 2025Reported engrossed
Apr 28, 2025Received from the House
Apr 29, 2025Read first time
Apr 29, 2025Referred to Local Government

FILED UNDER

No verified beat found.

SIGNED FOR BY

House · 138 yea · 0 nay

Sources

House: Final passage · Apr 25, 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

Ryan Guillen

Donors

Frontera Texas PAC$160K Texas Sands PAC$121K Associated Republicans of Texas Campaign Fund$23K

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 · Jul 1, 2024 to Oct 24, 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.

Frontera Texas PAC$160,007.97

Frontera Texas PAC

$160,007.97

Cash: $0.00
Paid by others: $160,007.97
Total: $160,007.97

Other filed descriptions $73,500.00mail $40,000.00mailing $19,429.94texting $18,144.37digital $8,211.55printing $722.11

Also funds 3 other sitting lawmakers.

Derived recipient stock · Nov 5, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Sources

Derived itemized flow · Dec 30, 2025 to Oct 24, 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: 101033369, 101062168, 101070155, 101073001.

Texas Sands PAC$120,875.00

Texas Sands PAC

$120,875.00

Cash: $113,500.00
Paid by others: $7,375.00
Total: $120,875.00

polling $7,375.00

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 · Dec 14, 2024 to Sep 25, 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: 100989191, 101033369, 101062168, 101073001.

Associated Republicans of Texas Campaign Fund$22,795.90

Associated Republicans of Texas Campaign Fund

$22,795.90

Cash: $0.00
Paid by others: $22,795.90
Total: $22,795.90

polling $15,000.00Other filed descriptions $7,352.14texting $443.76

Also funds 20 other sitting lawmakers.

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

TEC account match.

Team

Sources

Derived itemized flow · Dec 15, 2025 to Sep 10, 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: 101033369, 101070155.

Money

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

×

Frontera Texas PAC

$160,007.97

Cash: $0.00
Paid by others: $160,007.97
Total: $160,007.97

Other filed descriptions $73,500.00mail $40,000.00mailing $19,429.94texting $18,144.37digital $8,211.55printing $722.11

Also funds 3 other sitting lawmakers.

Derived recipient stock · Nov 5, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Sources

Derived itemized flow · Dec 30, 2025 to Oct 24, 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: 101033369, 101062168, 101070155, 101073001.

×

Texas Sands PAC

$120,875.00

Cash: $113,500.00
Paid by others: $7,375.00
Total: $120,875.00

polling $7,375.00

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 · Dec 14, 2024 to Sep 25, 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: 100989191, 101033369, 101062168, 101073001.

×

Associated Republicans of Texas Campaign Fund

$22,795.90

Cash: $0.00
Paid by others: $22,795.90
Total: $22,795.90

polling $15,000.00Other filed descriptions $7,352.14texting $443.76

Also funds 20 other sitting lawmakers.

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

TEC account match.

Team

Sources

Derived itemized flow · Dec 15, 2025 to Sep 10, 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: 101033369, 101070155.

Votes2

House Apr 25, 2025

Yea: 138
Nay: 0
Present, not voting: 1
Absent: 3
Excused: 8

Names

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

House journal

Sources

Record 557

HB 255 was passed by (Record 557): 138 Yeas, 0 Nays, 1 Present, not voting.

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

Yea: 138 (published)
Nay: 0 (published)
Present, not voting: 1 (published)
Absent: 3 (derived from named list)
Excused: 8 (derived from named list)

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

House Apr 24, 2025

Yea: 147
Nay: 0
Present, not voting: 2
Absent: 0
Excused: 1

Names

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

House journal

Sources

Record 505

CSHB 255 was passed to engrossment by (Record 505): 147 Yeas, 0 Nays, 2 Present, not voting.

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

Yea: 147 (published)
Nay: 0 (published)
Present, not voting: 2 (published)
Absent: 0 (derived from named list)
Excused: 1 (derived from named list)

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

Witnesses5

For: 4
Against: 1
On: 0

Names

For

Native Texas Nursery1 registration
Self; South Texans’ Property Rights Association1 registration
Texas Farm Bureau1 registration
Texas Nursery and Landscape Association1 registration

Against

Self; True texas project1 registration

Sources

5 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.

Fiscal

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version H · source

Sources

Fiscal note · version H · March 26, 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 I by claude-opus-5-5, Oct 19, 2026, against the published rubric.

Sources

Texas House · Filed Nov 12, 2024

04/29/2025 S Referred to Local Government

Texas Legislature Online · Introduced · House Committee Report · Engrossed

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

House committee · Ways & Means · Committee vote 12 aye, 0 nay, 1 absent · Out of committee

Senate committee · Local Government · Final status: Died in committee

Enabling legislation for HJR 31.

Subjects

Agriculture

Taxation--Property-Appraisals & Appraisal Districts

Taxation--Property-Exemptions

Text

The text as introduced · 300 words

89R26 MLH-F

By: Guillen
H.B. No. 255

A BILL TO BE ENTITLED

AN ACT

relating to the definitions of certain terms for purposes of the

exemption from ad valorem taxation of farm products in the hands of

the producer.

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

SECTION 1. Section 11.16(c), Tax Code, is amended to read as

follows:

(c) For purposes of this exemption, the following

definitions apply:

(1) "Farm products" has the meaning assigned by

Section 9.102, Business & Commerce Code, except that the term

includes [ include livestock, ] poultry[ , ] and timber , including

standing timber .

(2) "In the hands of the producer[ , ]" means:

(A) for farm products other than timber,

[ livestock, poultry, and eggs, means ] under the ownership of the

person who is using or financially providing for the physical

requirements of such farm products [ livestock, poultry, and eggs ]

on January 1 of the tax year ; and

(B) [ , ] for timber, [ means ] standing timber or

timber that has been harvested and, on January 1 of the tax year, is

located on the real property on which it was produced and is under

the ownership of the person who owned the timber when it was

standing.

SECTION 2. This Act applies only to a tax year beginning on

or after January 1, 2026.

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 define

certain terms for purposes of the exemption from ad valorem

taxation of farm products in the hands of the producer 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

Frontera Texas PAC

Texas Sands PAC

Associated Republicans of Texas Campaign Fund

Frontera Texas PAC

Texas Sands PAC

Associated Republicans of Texas Campaign Fund

House Apr 25, 2025

House Apr 24, 2025

For

Against