Monitoring the Session

SJR 78

Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation certain perishable inventory held for sale at retail.

Died in committee

Verdict: not graded

Not graded. The reader grades bills, not resolutions.

Sen. Royce WestDSenate 23
Caption

Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation certain perishable inventory held for sale at retail.

Caption from the bill history · Introduced.

Summary

Not graded. The reader grades bills, not resolutions.

Receipt

The receipt

89R-SJR78 · 2025-03-14

SOLD BY

+ 4 coauthors

ITEM

Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation certain perishable inventory held for sale at retail.

WHAT IT DOES

Not graded. The reader grades bills, not resolutions.

CHARGES

Not graded

TOTAL

No first-year general revenue figure available here.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · May 3, 2025

No fiscal implication to the State is anticipated, other than the cost of publication. The cost to the state for publication of the resolution is $191,689.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

  1. Received by the Secretary of the Senate
  2. Filed
  3. Co-author authorized
  4. Read first time
  5. Referred to Local Government
  6. Co-author authorized
  7. Scheduled for public hearing on . . .
  8. Considered in public hearing
  9. Testimony taken in committee
  10. Left pending in committee
FILED UNDER

Not graded

Not graded

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Donors

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 Jun 30, 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.

Skyview Development LLC$36,332.00

Skyview Development LLC

$36,332.00

Cash
$0.00
Paid by others
$36,332.00
Total
$36,332.00
Other filed descriptions $32,032.00fundraiser $4,300.00

Also funds 0 other sitting lawmakers.

Derived recipient stock · Jul 1, 2024 to Jun 1, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · Jul 1, 2024 to Jun 1, 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: 100987569, 101009506, 101058878, 101063137.

Texas Trial Lawyers Association PAC$20,000.00

Texas Trial Lawyers Association PAC

$20,000.00

Cash
$20,000.00
Paid by others
$0.00
Total
$20,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Oct 11, 2024 to Oct 10, 2025. 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: 100987569, 101063137.

Erle Allen Nye Jr.$15,000.00
Money

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

×

Skyview Development LLC

$36,332.00

Cash
$0.00
Paid by others
$36,332.00
Total
$36,332.00
Other filed descriptions $32,032.00fundraiser $4,300.00

Also funds 0 other sitting lawmakers.

Derived recipient stock · Jul 1, 2024 to Jun 1, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · Jul 1, 2024 to Jun 1, 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: 100987569, 101009506, 101058878, 101063137.

×

Texas Trial Lawyers Association PAC

$20,000.00

Cash
$20,000.00
Paid by others
$0.00
Total
$20,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Oct 11, 2024 to Oct 10, 2025. 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: 100987569, 101063137.

Votes

No floor vote loaded for this bill.

Fiscal

No first-year general revenue figure available here.

LBB estimate · fiscal note version I · source

Sources

Fiscal note · version I · May 3, 2025

No fiscal implication to the State is anticipated, other than the cost of publication. The cost to the state for publication of the resolution is $191,689.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

Sources

Texas Senate · Filed Mar 14, 2025

05/05/2025 S Left pending in committee

Texas Legislature Online · Introduced

Data snapshot Oct 21, 2026 at 6:01 PM CDT. Grades, charges, quotes and corrections follow the published record.

Coauthors

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

Companion

HJR 174 by Button (identical)

Enabling legislation is SB 2907.

Subjects

Property Interests--Personal Property

Resolutions--Constitutional Amendments

Taxation--Property-Appraisals & Appraisal Districts

Taxation--Property-Exemptions

MEDICINE & PRESCRIPTION DRUGS