Monitoring the SessionSB 994
Died in committee
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
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 I.
Animal feed for retail sale skips the tax. No amendment, no break.
The bill exempts animal feed that a business holds for retail sale from local property taxes, as long as that feed is already exempt from sales tax under the cited section. It touches feed stores and other retailers that keep animal feed in inventory, along with the local taxing units that would lose that tax base. It takes effect January 1, 2026, but only if voters approve a matching constitutional amendment; otherwise it does nothing.
Labels: BACK FROM THE DEAD. Same text as a bill filed before that died: 88R HB 623 by Rep. Cody Harris (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.
89R-SB994 · 2025-01-29
+ 1 coauthor
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.
Animal feed for retail sale skips the tax. No amendment, no break.
The bill exempts animal feed that a business holds for retail sale from local property taxes, as long as that feed is already exempt from sales tax under the cited section. It touches feed stores and other retailers that keep animal feed in inventory, along with the local taxing units that would lose that tax base. It takes effect January 1, 2026, but only if voters approve a matching constitutional amendment; otherwise it does nothing.
[ ] NONE FOUND
No significant fiscal implication to the State is anticipated.
LBB estimate · fiscal note version I · source
Fiscal note · version I · April 11, 2025
No first-year general revenue figure available here.
LBB published estimates · flow over the stated periods.
Source snapshot 2026-10-19, Central time.
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, introduced version (I)
The bill gives retailers of one product, animal feed, a property tax break on their inventory.
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CAMPAIGN PAID FOR BY
Not tied to this bill.
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Jul 2, 2024 to Mar 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.
$10,000.00
Also funds 2 other sitting lawmakers.
Derived recipient stock · Dec 5, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Derived itemized flow · on Dec 5, 2024. 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: 100965387.
$10,000.00
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.
TeamDerived itemized flow · on Dec 5, 2024. 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: 100965387.
Missing data does not establish zero giving. Display amounts are rounded.
$10,000.00
Also funds 2 other sitting lawmakers.
Derived recipient stock · Dec 5, 2024 to Oct 22, 2026. State data as of Nov 4, 2026.
Name match, not a verified identity: normalized filed name and state.
Derived itemized flow · on Dec 5, 2024. 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: 100965387.
$10,000.00
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.
TeamDerived itemized flow · on Dec 5, 2024. 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: 100965387.
No floor vote loaded for this bill.
No significant fiscal implication to the State is anticipated.
LBB estimate · fiscal note version I · source
Fiscal note · version I · April 11, 2025
No first-year general revenue figure available here.
LBB published estimates · flow over the stated periods.
Source snapshot 2026-10-19, Central time.
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Filed 2 times: 88R and 89R. Checked against 88R only.
by Rep. Cody Harris, different lead author · Died in committee · same text
Introduced textLast 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
Texas Senate · Filed Jan 29, 2025
04/14/2025 S Left pending in committee
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
Senate committee · Local Government · Final status: Died in committee
HB 1399 by Harris (identical)
Enabling legislation for SJR 46.
Agriculture
Animals
Property Interests--Personal Property
Taxation--Property-Appraisals & Appraisal Districts
Taxation--Property-Exemptions
The text as introduced · 224 words
89R1622 LHC-D By: Nichols S.B. No. 994 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.
