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Texas Proposition 5 (2025): H.J.R. 99
Texas constitutional amendment · voted on 2025-11-04 · Result: Passed
texasconstitutional-amendment
Official ballot language
The constitutional amendment 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.
Plain summary
H.J.R. 99, 89th Legislature, Regular Session, 2025, proposes an amendment to the Texas Constitution to authorize the legislature by general law to exempt from ad valorem taxation tangible personal property consisting of animal feed held by the owner of the property for sale at retail. The amendment further authorizes the legislature by general law to provide additional eligibility requirements for the exemption. The 89th Legislature also enacted H.B. 1399, Regular Session, 2025, to implement the proposed exemption if the voters approve the constitutional amendment. H.B. 1399 limits the exemption to feed to be sold for farm and ranch animals or feed for animals held for sale in the regular course of business.
Texas Legislative Council, Analyses of Proposed Constitutional Amendments (Aug 2025), p. 37, quoted unchanged (nonpartisan). Read the source.
What a vote does
A “For” vote
Adds this amendment to the Texas Constitution: the constitutional amendment 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.
A “Against” vote
The Texas Constitution is not changed by this proposition; current provisions stay as they are.
Ballot language as certified (Texas Legislative Council analysis). A constitutional amendment takes effect only if a majority of voters approve it.
What does this mean? (plain words)
Official text
The constitutional amendment 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.
Source: Texas Legislative Council, Analyses of Proposed Constitutional Amendments (Aug 2025), p. 37
AI explanation – may be wrong, check the official text
What This Measure Would Do
This measure would change a part of the Texas Constitution. It would allow the state legislature to decide if certain types of animal feed can be exempt from paying taxes when it's held for sale at retail.
The exemption would only apply to tangible personal property, which means physical items like bags of food or containers of feed. The property must consist of animal feed and be owned by someone who sells it at retail. This means the person selling the feed is not a farmer or rancher but rather a store owner or someone who sells directly to customers.
The legislature would also have the power to set additional requirements for this exemption, such as how much feed can be exempted from taxes or what types of businesses qualify.
What a 'For' Vote Means and What a 'Against' Vote Means
If you vote "For" this measure, it will add an amendment to the Texas Constitution. This means that the state legislature will have the authority to decide if certain animal feed can be exempt from paying taxes when held for sale at retail.
On the other hand, if you vote "Against," nothing in the Texas Constitution will change. The current rules and laws about taxation will remain the same.
Words That May Be Confusing
The term "ad valorem taxation" refers to a type of tax that is based on the value of something. In this case, it's unclear what specific taxes are being referred to or how they would be affected by this measure.
Additionally, the phrase "tangible personal property" might be confusing because it's not defined in the text. However, as mentioned earlier, it seems to refer to physical items like bags of food or containers of feed.
Written by a computer model (llama3.1:8b, run on our own server) on Tue Nov 3 from the official text and nonpartisan summary only. It is not a source and takes no side. If it differs from the official text, the official text is right.
The strongest published arguments
Arguments for (supporters)
Under current law, animal feed is not taxed at any point except when it is sitting in a store or store warehouse as inventory. Feed sellers' warehouses are generally fully stocked at the time of year when inventories are appraised for taxation due to the seasonal needs of the agriculture business, resulting in sellers paying exceptionally high taxes due to large inventories and these costs then being passed on to consumers through higher prices. Exempting animal feed held by retailers from property tax would reduce retailer costs and help make animal feed more affordable for Texas farmers and ranchers.
Source: Texas Legislative Council, Analyses of Proposed Constitutional Amendments (Aug 2025), p. 37
Arguments against (opponents)
Exemptions for animal feed would give an unfair tax benefit to feed sellers, as almost all other forms of inventory are subject to property tax.
Source: Texas Legislative Council, Analyses of Proposed Constitutional Amendments (Aug 2025), p. 37
Summary of comments made in committee, floor debate, or the House Research Organization analysis, as published by the Texas Legislative Council. Shown in the order published, not ranked by us.
Alternatives
Needs sources: no published alternatives yet (for example a different bill, a law instead of an amendment, or keeping current law). We only show items backed by a published source. Suggest one.
Result
| For | 1,847,664 |
|---|---|
| Against | 1,057,001 |
| Percent for | 63.61% |
Source: Texas Secretary of State results as reported by Texas Policy Research (confirm at the SOS results site) · official canvass: Texas SOS results
Officials and money
Authors: Harris · Coauthors: Ashby, Buckley, Cain, Shofner, Spiller, Toth · Sponsors in the other chamber: Nichols
Texas legislators are not yet linked to official pages. Bill history and votes on Texas Legislature Online.
Money: Legislative Budget Board fiscal note No linked contracts or vendors yet.
Words on this page, explained (7)
- Ad valorem
- Latin for "according to value." An ad valorem tax is a percentage of what something is worth. Texas property taxes are ad valorem taxes: they are based on the appraised value of a home, land or business property. Florida property taxes are ad valorem taxes too.
- Constitutional amendment
- A change to a constitution. In Texas the Legislature proposes an amendment with a joint resolution passed by two-thirds of the members of each chamber. It takes effect only if a majority of the people voting on it approve it. In Florida, an amendment needs at least 60% of the votes cast on it to pass.
- Exemption
- A rule that removes certain people, property or activities from a tax or requirement.
- Joint resolution
- In Texas, the type of measure the Legislature uses to propose a constitutional amendment (marked HJR or SJR). The governor does not sign or veto it; the voters decide. In Congress a joint resolution can also be used like a bill. In Florida, a joint resolution passed by three-fifths of the members of each chamber puts a constitutional amendment on the ballot.
- Legislature
- The elected body that makes laws. In Texas it has a House of Representatives (150 members) and a Senate (31 members). In Florida it has a House of Representatives (120 members) and a Senate (40 members).
- Property tax
- A tax on land, buildings and some business property, based on its value. In Texas it is set and collected by local governments (cities, counties, school districts and special districts), not by the state.
- Proposition
- The name for a measure on a Texas ballot, numbered Proposition 1, 2, and so on. A "For" vote supports the measure; an "Against" vote opposes it.
Plain meanings written from linked sources. All words.
Sources
- Texas Legislative Council, Analyses of Proposed Constitutional Amendments (Aug 2025), p. 37
- Texas Legislature Online: H.J.R. 99
- Data: Texas Legislative Council, Analyses of Proposed Constitutional Amendments (Aug 2025), p. 37 <https://www.tlc.texas.gov/docs/amendments/analyses25.pdf>; Texas Legislature Online bill history <https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR99>; fetched 2026-11-03T04:00:01Z
- Ballotpedia (link only)
Record st-tx-2025-prop-05 · catalog st-tx-sos-ballot-measures-2025 · updated 2026-11-02 by builder v002