Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
relating to an exception to the renewal requirement for
agricultural and timber tax exemption registration numbers issued
to or held by persons who are at least 65 years of age.
The bill says that an agricultural or timber sales-tax exemption registration number held by a person 65 or older never expires and never has to be renewed. It touches older Texas farmers, ranchers and timber producers who use these numbers to buy qualifying items tax-free, and the state comptroller who runs the renewal system. Starting January 1, 2026, those older holders skip the periodic renewal, but anyone whose number already lapsed before that date still has to get it renewed.
Labels
Labels: ZOMBIE BILL. Died 2 times: 88R HB 2327 by Rep. Goldman (Died in committee) and this bill (Died in committee). Checked against 88R only.BACK FROM THE DEAD. Same text as a bill filed before that died: 88R HB 2327 by Rep. Goldman (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.NEVER GOT A HEARING. Filed Feb 18, 2025 and referred to the House Ways & Means committee. No public hearing. The bill died.
relating to an exception to the renewal requirement for
agricultural and timber tax exemption registration numbers issued
to or held by persons who are at least 65 years of age.
WHAT IT DOES
Hit 65 and the exemption number never expires.
The bill says that an agricultural or timber sales-tax exemption registration number held by a person 65 or older never expires and never has to be renewed. It touches older Texas farmers, ranchers and timber producers who use these numbers to buy qualifying items tax-free, and the state comptroller who runs the renewal system. Starting January 1, 2026, those older holders skip the periodic renewal, but anyone whose number already lapsed before that date still has to get it renewed.
Relating to an exception to the renewal requirement for agricultural and timber tax exemption registration numbers issued to or held by persons who are at least 65 years of age.
Caption, 88R bill history
Sources
Texas House · Filed Feb 18, 2025
03/19/2025 H Referred to Ways & Means: Mar 19 2025 12:35PM
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
House committee · Ways & Means · Final status: Died in committee
Subjects
Aging
Agriculture
Taxation--General
Taxation--Sales
TIMBER & TIMBERLAND
Text
The text as introduced · 205 words
89R9673 CJD-F
By: Lambert
H.B. No. 2931
A BILL TO BE ENTITLED
AN ACT
relating to an exception to the renewal requirement for
agricultural and timber tax exemption registration numbers issued
to or held by persons who are at least 65 years of age.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.1551, Tax Code, is amended by adding
Subsection (f-1) to read as follows:
(f-1) Notwithstanding Subsection (f), a registration number
issued to or held by a person who is 65 years of age or older does
not expire and is not required to be renewed.
SECTION 2. Section 151.1551(f-1), Tax Code, as added by
this Act, does not apply to a registration number that expired
before the effective date of this Act and was not renewed.
SECTION 3. The changes in law made by this Act do not affect
tax liability accruing before the effective date of this Act. That
liability continues in effect as if this Act had not been enacted,
and the former law is continued in effect for the collection of
taxes due and for civil and criminal enforcement of the liability
for those taxes.
SECTION 4. This Act takes effect January 1, 2026.